; and , and (D) by inserting after paragraph (5) the following: (6) Audits To direct the Treasury Inspector General for Tax Administration to perform an audit of any programs or operations of the Internal Revenue Service. . (b) Conforming amendments (1) Section 4946(c)(7) is amended by striking Oversight Board and inserting Management Board . (2) Paragraph (6) of section 6103(h) is amended— (A) in the heading, by striking Oversight Board and inserting Management Board , and (B) by striking Oversight Board each place it appears and inserting Management Board . (3) Section 7803 is amended— (A) in subsection (a)(4), by striking Oversight Board and inserting Management Board , and (B) in subsection (c)— (i) in paragraph (1)(B)(ii), by striking Oversight Board and inserting Management Board , and (ii) in paragraph (2)(B)(iii), by striking Oversight Board and inserting Management Board . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 102. Comprehensive training strategy Not later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue, in consultation with the National Taxpayer Advocate, shall submit to Congress a written report providing a comprehensive training strategy for employees of the Internal Revenue Service, including— (1) a plan to streamline current training processes, including an assessment of the utility of further consolidating internal training programs, technology, and funding, (2) a plan to develop annual training regarding taxpayer rights, including the role of the Office of the Taxpayer Advocate, (3) a plan to improve technology-based training, including by developing or adopting state-of-the-art training delivery methods, (4) proposals to focus employee training on early, fair, and efficient resolution of taxpayer disputes and to ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service, (5) recommendations for improvement of employee recruitment,