to independent conference (a) In general Section 1001 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: (c) Right to independent conference Under the organization plan of the Internal Revenue Service, a taxpayer shall have the right to a conference with the Internal Revenue Service Office of Appeals which does not include personnel from the Office of Chief Counsel for the Internal Revenue Service or the compliance functions of the Internal Revenue Service unless the taxpayer specifically consents to the participation of such personnel. . (b) Effective date This section shall apply to conferences occurring after the date of the enactment of this Act. 602. Access to case files (a) In general In the case of any specified taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, the taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues (other than documents provided by the taxpayer to the Internal Revenue Service) not later than 10 days before the date of such conference. (b) Taxpayer election To expedite conference If the taxpayer so elects, subsection (a) shall be applied by substituting the date of such conference for 10 days before the date of such conference . (c) Specified taxpayer For purposes of this section: (1) In general The term specified taxpayer means— (A) in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000, and (B) in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5,000,000. (2) Aggregation rule Rules similar to the rules of section 448(c)(2) of the Internal Revenue Code of 1986 shall apply for purposes of paragraph (1)(B). (d) Effective date This section shall apply to conferences occurring after the date which is 1 year after the date