report to the Chief of Appeals. (B) Access to staff of Office of the Chief Counsel The Chief of Appeals shall have authority to obtain legal assistance and advice from the staff of the Office of the Chief Counsel. The Chief Counsel shall ensure that such assistance and advice is provided by staff of the Office of the Chief Counsel who were not involved in the case with respect to which such assistance and advice is sought and who are not involved in preparing such case for litigation. (7) Access to case files (A) In general In the case of any specified taxpayer with respect to which a conference with the Internal Revenue Service Independent Office of Appeals has been scheduled, the Chief of Appeals shall ensure that such taxpayer is provided access to the nonprivileged portions of the case file on record regarding the disputed issues (other than documents provided by the taxpayer to the Internal Revenue Service) not later than 10 days before the date of such conference. (B) Taxpayer election to expedite conference If the taxpayer so elects, subparagraph (A) shall be applied by substituting the date of such conference for 10 days before the date of such conference . (C) Specified taxpayer For purposes of this paragraph— (i) In general The term specified taxpayer means— (I) in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000, and (II) in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5,000,000. (ii) Aggregation rule Rules similar to the rules of section 448(c)(2) shall apply for purposes of clause (i)(II). . (b) Conforming amendments (1) The following provisions are each amended by striking Internal Revenue Service Office of Appeals and inserting Internal Revenue Service Independent Office of Appeals : (A) Section 6015(c)(4)(B)(ii)(I). (B) Section 6320(b)(1). (C) Subsections (b)(1) and (d)(3) of section 6330. (D) Section 6603(d)(3)(B). (E) Section 6621(c)(2)(A)(i). (F) Section 7122(e)(2). (G) Subsections (a), (b)(1),