pay established for the Senior Executive Service under section 5382 of title 5, United States Code. (B) Appointment The Chief of Appeals shall be appointed by the Commissioner of the Internal Revenue Service without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or the Senior Executive Service. (C) Qualifications An individual appointed under subparagraph (B) shall have experience and expertise in— (i) administration of, and compliance with, Federal tax laws, (ii) a broad range of compliance cases, and (iii) management of large service organizations. (3) Purposes and duties of Office It shall be the function of the Internal Revenue Service Independent Office of Appeals to resolve Federal tax controversies without litigation on a basis which— (A) is fair and impartial to both the Government and the taxpayer, (B) promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and (C) enhances public confidence in the integrity and efficiency of the Internal Revenue Service. (4) Right of appeal The resolution process described in paragraph (3) shall be generally available to all taxpayers. (5) Limitation on designation of cases as not eligible for referral to Independent Office of Appeals (A) In general If any taxpayer which is in receipt of a notice of deficiency authorized under section 6212 requests referral to the Internal Revenue Service Independent Office of Appeals and such request is denied, the Commissioner of the Internal Revenue Service shall provide such taxpayer a written notice which— (i) provides a detailed description of the facts involved, the basis for the decision to deny the request, and a detailed explanation of how the basis of such decision applies to such facts, and (ii) describes the procedures prescribed under subparagraph (C) for protesting the decision to deny the request. (B) Report to Congress The Commissioner of the Internal Revenue Service shall submit a written report to