; and (2) shall not fail to apply to a contract in effect under section 6103(n) of the Internal Revenue Code of 1986 merely because such contract was in effect before the date of the enactment of this Act. D Organizational Modernization 1301. Office of the National Taxpayer Advocate (a) Taxpayer Advocate Directives (1) In general Section 7803(c) is amended by adding at the end the following new paragraph: (5) Taxpayer Advocate Directives In the case of any Taxpayer Advocate Directive issued by the National Taxpayer Advocate pursuant to a delegation of authority from the Commissioner of the Internal Revenue Service— (A) the Commissioner or a Deputy Commissioner shall modify, rescind, or ensure compliance with such directive not later than 90 days after the issuance of such directive, and (B) in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner and the Commissioner shall (not later than 90 days after such appeal is made) ensure compliance with such directive as issued by the National Taxpayer Advocate or provide the National Taxpayer Advocate with a detailed description of the reasons for any modification or rescission made or upheld by the Commissioner pursuant to such appeal. . (2) Report to certain committees of Congress regarding directives Section 7803(c)(2)(B)(ii) is amended by redesignating subclauses (VIII) through (XI) as subclauses (IX) through (XII), respectively, and by inserting after subclause (VII) the following new subclause: (VIII) identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5), . (b) National Taxpayer Advocate annual reports to Congress (1) Inclusion of most serious taxpayer problems Section 7803(c)(2)(B)(ii)(III) is amended by striking at least 20 of the and inserting the 10 . (2) Coordination with Treasury Inspector General for Tax