Sec. 2401. Repeal of provision regarding certain tax compliance procedures and reports. Sec. 2402. Comprehensive training strategy. Title III—Miscellaneous Provisions Subtitle A—Reform of Laws Governing Internal Revenue Service Employees Sec. 3001. Electronic record retention. Sec. 3002. Prohibition on rehiring any employee of the Internal Revenue Service who was involuntarily separated from service for misconduct. Sec. 3003. Notification of unauthorized inspection or disclosure of returns and return information. Subtitle B—Provisions Relating to Exempt Organizations Sec. 3101. Mandatory e-filing by exempt organizations. Sec. 3102. Notice required before revocation of tax exempt status for failure to file return. Subtitle C—Tax Court Sec. 3301. Disqualification of judge or magistrate judge of the Tax Court. Sec. 3302. Opinions and judgments. Sec. 3303. Title of special trial judge changed to magistrate judge of the Tax Court. Sec. 3304. Repeal of deadwood related to Board of Tax Appeals. I Putting Taxpayers First A Independent Appeals Process 1001. Establishment of Internal Revenue Service Independent Office of Appeals (a) In general Section 7803 is amended by adding at the end the following new subsection: (e) Independent Office of Appeals (1) Establishment There is established in the Internal Revenue Service an office to be known as the Internal Revenue Service Independent Office of Appeals . (2) Chief of Appeals (A) In general The Internal Revenue Service Independent Office of Appeals shall be under the supervision and direction of an official to be known as the Chief of Appeals . The Chief of Appeals shall report directly to the Commissioner of the Internal Revenue Service and shall be entitled to compensation at the same rate as the highest rate of basic 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,