individual in good standing who is regulated under section 330 of title 31, United States Code. . 2303. Payment of taxes by debit and credit cards Section 6311(d)(2) is amended by adding at the end the following: The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract. . 2304. Authentication of users of electronic services accounts Beginning 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools. E Other Provisions 2401. Repeal of provision regarding certain tax compliance procedures and reports Section 2004 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 6012 note) is repealed. 2402. Comprehensive training strategy Not later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue shall submit to Congress a written report providing a comprehensive training strategy for employees of the Internal Revenue Service, including— (1) a plan to streamline current training processes, including an assessment of the utility of further consolidating internal training programs, technology, and funding