1. Short title, etc (a) Short title This Act may be cited as the Preserving Taxpayers’ Rights Act . (b) Table of contents The table of contents of this bill is as follows: Sec. 1. Short title, etc. Sec. 2. Ensuring taxpayer right to appeal. Sec. 3. Appeals dispute resolution procedures. Sec. 4. Restriction on Secretarial authority to designate cases for litigation. Sec. 5. Modification of authority to issue designated summons. Sec. 6. Limitation on access of non-Internal Revenue Service employees to returns and return information. 2. Ensuring taxpayer right to appeal (a) In general Subsection (a) of section 6212 of the Internal Revenue Code of 1986 is amended— (1) by striking In general .—If the Secretary and inserting In general .— (1) Authorization If— (A) the Secretary ; (2) by striking 44, he is authorized and inserting 44, and (B) the requirements of paragraph (2) have been met with respect to such deficiency, the Secretary is authorized