of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible. (b) Single point of contact (1) In general For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who— (A) have the ability to work across functions to resolve the issues involved in the taxpayer's case, and (B) shall be accountable for handling the case until its resolution. (2) Team or subset The employees included within the team or subset described in paragraph (1) may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to— (A) ensure continuity of records and case history, and (B) notify the taxpayer when appropriate. F Notice From IRS Regarding Closure of Taxpayer Assistance Center 16001. Notice from IRS regarding closure of taxpayer assistance centers Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— (1) make publicly available (including by non-electronic means) a notice which— (A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure, and (B) identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure, and (2) submit to Congress a written report that includes— (A) the information included in the notice described in paragraph (1), (B) the reasons for such proposed closure, and (C) such other information as the Secretary may determine appropriate. G Mandatory Electronic Filing for Annual Returns of Exempt Organizations 17001. Mandatory electronic filing for annual returns of exempt organizations (a) In general Section 6033 of the Internal Revenue Code of