; etc. TITLE I—Taxpayer Protection Subtitle A—Protection of Taxpayer Rights PART I—Assistance to Individual Taxpayers in Filing Returns Sec. 1001. Return preparation programs for applicable taxpayers. Sec. 1002. Limit redisclosures and uses of consent-based disclosures of tax return information. Sec. 1003. Clarification of equitable relief from joint liability. Sec. 1004. Notice from IRS regarding closure of Taxpayer Assistance Centers. PART II—Whistleblower Protections Sec. 1011. Whistleblower reforms. PART III—Reform of Laws Governing Internal Revenue Service Employees Sec. 1021. Electronic record retention. Sec. 1022. Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct. Sec. 1023. Authority to remove or transfer senior IRS executives who fail in their performance or engage in serious misconduct. Sec. 1024. Limitation on access of non-Internal Revenue Service employees to returns and return information. Sec. 1025. Notification of unauthorized inspection or disclosure of returns and return information. PART IV—Exempt Organizations Sec. 1031. Mandatory e-filing by exempt organizations. Sec. 1032. Prohibit the use of IRS funds for political targeting. Sec. 1033. Notice required before revocation of tax exempt status for failure to file return. PART V—IRS Audit Criteria Sec. 1041. Report on IRS audit criteria. Subtitle B—Protection of Taxpayers from Identity Theft and Tax Fraud Sec. 1101. Single point of contact for tax-related identity theft victims. Sec. 1102. Information on identity theft and tax scams. Sec. 1103. Notification of suspected identity theft. TITLE II—Stolen Identity Fraud Prevention Subtitle A—Identity Theft and Tax Refund Fraud Prevention PART I—General Provisions Sec. 2001. Guidelines for stolen identity refund fraud cases. Sec. 2002. Increased penalty for improper disclosure or use of information by preparers of returns. PART II—Administrative Authority To Prevent Identity Theft and Tax Refund Fraud Sec. 2011. Authority to transfer Internal Revenue