and (h), by striking the Internal Revenue Service Oversight Board and , (B) in subsection (l)(1), by striking or the Internal Revenue Service Oversight Board , and (C) in subsection (l)(2), by striking and the Internal Revenue Service Oversight Board . 11404. Modernization of Internal Revenue Service organizational structure (a) In general Not later than September 30, 2020, the Administrator of the Internal Revenue Service shall submit to Congress a comprehensive written plan to redesign the organization of the Internal Revenue Service. Such plan shall— (1) ensure the successful implementation of the priorities specified by Congress in this Act, (2) prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need, (3) streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency, (4) best position the Internal Revenue Service to combat cybersecurity and other threats to the Internal Revenue Service, and (5) address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Administrator. (b) Repeal of restriction on organizational structure of Internal Revenue Service Paragraph (3) of section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 shall cease to apply beginning 1 year after the date on which the Administrator of the Internal Revenue Service submits to Congress the plan described in subsection (a). V Tax Court 11501. Disqualification of judge or magistrate judge of the Tax Court (a) In general Part II of subchapter C of chapter 76 is amended by adding at the end the following new section: 7467. Disqualification of judge or magistrate judge of the Tax Court Section 455 of title 28, United States Code, shall apply to judges and magistrate judges of the Tax Court and to proceedings of the Tax Court. . (b) Clerical amendment The table of sections for such part is amended by adding at the end the following new item: Sec.