; table of contents. Sec. 2. Amendment of Internal Revenue Code of 1986. TITLE I—Management and Training Sec. 101. Internal Revenue Service Management Board. Sec. 102. Comprehensive training strategy. Sec. 103. Streamlining centralized training program approval. TITLE II—Taxpayer Protection Sec. 201. Quarterly notices of delinquency. Sec. 202. Regulation of tax return preparers. Sec. 203. Misdirected tax refund deposits. TITLE III—Small Business Tax Administration and Compliance Sec. 301. Safe harbor for employer tip reporting. Sec. 302. Information reporting of income from certain rentals of space in the beauty service industry. Sec. 303. Release of Federal tax levies which cause business hardship. Sec. 304. Extension of time for making S corporation elections. Sec. 305. Quarterly reporting of estimated tax payments. TITLE IV—Retirement plans and savings Sec. 401. Expansion of employee plans compliance resolution system. TITLE V—Assistance for low-income taxpayers Sec. 501. Establishment of income threshold for referral to private debt collection. Sec. 502. Return preparation programs for applicable taxpayers. Sec. 503. Low-income taxpayer clinics. Sec. 504. Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise. TITLE VI—Appeals Process Sec. 601. Right to independent conference. Sec. 602. Access to case files. Sec. 603. Ensuring taxpayer right to appeal. Sec. 604. Limitation on designation of cases as not eligible for referral to Independent Office of Appeals. Sec. 605. Procedures related to Secretarial authority to designate cases for litigation. TITLE VII—Miscellaneous Sec. 701. Modification of authority to issue designated summons. Sec. 702. Streamlined critical pay authority for information technology positions. Sec. 703. Uniform standards for the use of electronic signatures for disclosure authorizations to, and other authorizations of, practitioners. Sec. 704. Limitation on access of non-Internal Revenue Service employees to returns and return