the private sector to provide the free individual income tax preparation and the electronic filing services described in paragraphs (2) and (3). (5) The IRS Free File Program shall work cooperatively with State government agencies to enhance and expand the use of the program to provide needed benefits to the taxpayer while reducing the cost of processing returns. (b) Innovations The Secretary of the Treasury, or the Secretary’s delegate, shall work with the private sector through the IRS Free File Program to identify and implement, consistent with applicable law, innovative new program features to improve and simplify the taxpayer’s experience with completing and filing individual income tax returns through voluntary compliance. 1103. Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise (a) In general Section 7122(c) is amended by adding at the end the following new paragraph: (3) Exception for low-income taxpayers Paragraph (1), and any user fee otherwise required in connection with the submission of an offer-in-compromise, shall not apply to any offer-in-compromise with respect to a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary). . (b) Effective date The amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act. C Sensible Enforcement 1201. Internal Revenue Service seizure requirements with respect to structuring transactions Section 5317(c)(2) of title 31, United States Code, is amended— (1) by striking Any property and inserting the following: (A) In general Any property