relating to section 223 the following new items: Sec. 224. Expenses relating to certain audits. Sec. 225. Cross reference. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 15. Term limit for National Taxpayer Advocate (a) In general Subparagraph (B) of section 7803(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (v) Term The term of the National Taxpayer Advocate shall be a 10-year term, beginning with a term to commence on the date which is 18 months after the date of the enactment of the Small Business Taxpayer Bill of Rights Act of 2018 . Each subsequent term shall begin on the day after the date on which the previous term expires. The National Taxpayer Advocate may be appointed to serve more than 1 term. . (b) Effective date The term of any individual serving as the National Taxpayer Advocate under section 7803(c) of the Internal Revenue Code of 1986 as of the date of the enactment of this Act shall end as of the day before the date which is 18 months after such date of enactment, unless such individual is reappointed as the National Taxpayer Advocate for a subsequent term pursuant to section 7803(c)(1)(B)(v) of such Code. 16. Release of IRS levy due to economic hardship for business taxpayers (a) In general Subparagraph (D) of section 6343(a)(1) of the Internal Revenue Code of 1986 is amended by striking or and inserting including the financial condition of the taxpayer's viable trade or business, or . (b) Determination of economic hardship Subsection (a) of section 6343 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Determination of economic hardship to business taxpayer In determining whether to release any levy under paragraph (1)(D), the Secretary shall consider— (A) the economic viability of the business, (B) the nature and extent of the hardship created by the levy (including whether the taxpayer has