1. Organization of Act into divisions; table of contents (a) Divisions This Act is organized into nine divisions as follows: (1) Division A—Taxpayer First Act. (2) Division B—Return Preparation programs for Low-Income Taxpayers. (3) Division C—Identity Protection Personal Identification Numbers. (4) Division D—Provision of Information Regarding Low-Income Taxpayer Clinics. (5) Division E—Single Point of Contact for Tax-Related Identity Theft Victims. (6) Division F—Notice From IRS Regarding Closure of Taxpayer Assistance Center. (7) Division G—Mandatory Electronic Filing for Annual Returns of Exempt Organizations. (8) Division H—21st Century IRS Act. (9) Division I—Rules for Seizure and Sale of Perishable Goods Restricted to Only Perishable Goods. (b) Table of Contents The table of contents for this Act is as follows: Sec. 1. Organization of Act into divisions; table of contents. Division A—Taxpayer First Act Sec. 10001. Short title