; table of contents. Sec. 2. Modification of standards for awarding of costs and certain fees. Sec. 3. Civil damages allowed for reckless or intentional disregard of internal revenue laws. Sec. 4. Modifications relating to certain offenses by officers and employees in connection with revenue laws. Sec. 5. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information. Sec. 6. Ban on ex parte discussions. Sec. 7. Right to independent conference. Sec. 8. Alternative dispute resolution procedures. Sec. 9. Increase in monetary penalties for certain unauthorized disclosures of information. Sec. 10. Ban on raising new issues on appeal. Sec. 11. Limitation on enforcement of liens against principal residences. Sec. 12. Additional provisions relating to mandatory termination for misconduct. Sec. 13. Review by the Treasury Inspector General for Tax Administration. Sec. 14. Deduction for expenses relating to certain audits. Sec. 15. Term limit for National Taxpayer Advocate. Sec. 16. Release of IRS levy due to economic hardship for business taxpayers. Sec. 17. Repeal of partial payment requirement on submissions of offers-in-compromise. 2. Modification of standards for awarding of costs and certain fees (a) Small businesses eligible without regard to net worth Subparagraph (D) of section 7430(c)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i)(II), by striking the period at the end of clause (ii) and inserting , and , and by adding at the end the following new clause: (iii) in the case of an eligible small business, the net worth limitation in clause (ii) of such section shall not apply. . (b) Eligible small business Paragraph (4) of section 7430(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Eligible small business (i) In general For purposes of subparagraph (D)(iii), the term eligible small business means, with respect to any proceeding commenced in a taxable year—