major acquisitions of information technology by the Internal Revenue Service, including Customer Account Data Engine 2 and the Enterprise Case Management System, and (v) align with the needs and strategic plan of the Internal Revenue Service. (B) Plan updates The IRS CIO shall, not less frequently than annually, review and update the strategic plan under subparagraph (A) (including the plan for an integrated enterprise architecture described in subparagraph (A)(ii)) to take into account the development of new information technology and the needs of the Internal Revenue Service. (5) Scope of authority (A) Information technology For purposes of this subsection, the term information technology has the meaning given such term by section 11101 of title 40, United States Code. (B) Internal Revenue Service Any reference in this subsection to the Internal Revenue Service includes a reference to all components of the Internal Revenue Service, including— (i) the Office of the Taxpayer Advocate, (ii) the Criminal Investigation Division of the Internal Revenue Service, and (iii) except as otherwise provided by the Secretary with respect to information technology related to matters described in subsection (b)(3)(B), the Office of the Chief Counsel. . (b) Independent verification and validation of the Customer Account Data Engine 2 and Enterprise Case Management System (1) In general The Commissioner of the Internal Revenue Service shall enter into a contract with an independent reviewer to verify and validate the implementation plans (including the performance milestones and cost estimates included in such plans) developed for the Customer Account Data Engine 2 and the Enterprise Case Management System. (2) Deadline for completion Such contract shall require that such verification and validation be completed not later than the date which is 1 year after the date of the enactment of this Act. (3) Application to phases of CADE 2 (A) In general Paragraphs (1) and (2) shall not apply to phase 1 of the Customer Account Data