; (2) a plan to develop annual training regarding taxpayer rights, including the role of the Office of the Taxpayer Advocate, for employees that interface with taxpayers and their managers; (3) a plan to improve technology-based training; (4) proposals to— (A) focus employee training on early, fair, and efficient resolution of taxpayer disputes for employees that interface with taxpayers and their managers; and (B) ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service