for annual returns of exempt organizations. TITLE V—The right to quality service Sec. 501. Free electronic filing. Sec. 502. Access to appeals. I The right to privacy 101. Civil damages for unauthorized disclosure or inspection (a) Notice to Taxpayer Subsection (e) of section 7431 is amended by adding at the end the following new sentences: The Secretary shall also notify such taxpayer if the Internal Revenue Service or, upon notice to the Secretary by a Federal or State agency, if such Federal or State agency, proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the inspection or disclosure and the rights of the taxpayer under such administrative determination. . (b) Payment Authority Clarified (1) In general Section 7431 is amended by adding at the end the following new subsection: (i) Payment Authority Claims pursuant to subsection (a)(1) shall be payable out of funds appropriated under section 1304 of title 31, United States Code. . (2) Annual reports of payments The Secretary of the Treasury shall annually report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives regarding payments made from the United States Judgment Fund under section 7431(i) of the Internal Revenue Code of 1986. (c) Burden of Proof for Good Faith Exception Rests With Person Making Inspection or Disclosure Section 7431(b) is amended by adding at the end the following new flush sentence: In any proceeding involving the existence of a good faith but erroneous interpretation of section 6103, the burden of proof with respect to such issue shall be on the person who made the inspection or disclosure, or in the case of a suit pursuant to paragraph (a)(1), the United States. . (d) Reports Subsection (p) of section 6103 is amended by adding at the end the following