; application of security standards The Secretary shall ensure that the processes described in subsection (a)— (1) are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers, including face-to-face taxpayer assistance and services provided by phone, and (2) comply with applicable security standards and guidelines. (c) Process for developing online accounts (1) Development of plan Not later than 1 year after the date of the enactment of this Act, the Secretary shall submit to Congress a written report describing the Secretary’s plan for developing the secure individualized online accounts described in subsection (a)(1). Such plan shall address the feasibility of taxpayers addressing and correcting issues through such accounts and whether access to such accounts should be restricted and in what manner. (2) Deadline The Secretary shall make every reasonable effort to make the secure individualized online accounts described in subsection (a)(1) available to taxpayers by December 31, 2023. 203. Internet platform for Form 1099 filings (a) In general Not later than January 1, 2023, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall make available an Internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide access to resources and guidance provided by the Internal Revenue Service and will allow persons to— (1) prepare and file Forms 1099, (2) prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service, and (3) maintain a record of completed and submitted Forms 1099. (b) Electronic services treated as supplemental