; and (D) political committees not described in subparagraph (A), (B), or (C). (2) Priority All audits and field investigations concerning the verification for, and receipt and use of, any payments received by a candidate or committee under chapter 95 or chapter 96 of the Internal Revenue Code of 1986 shall be given priority. (3) Determination of violations The Commission shall establish materiality thresholds with respect to the enforcement of a violation of any provision of this Act which is discovered during an audit conducted under this subsection. . 6. Permanent extension of administrative penalty authority (a) Extension of authority Section 309(a)(4)(C)(v) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30109(a)(4)(C)(v) ) is amended by striking , and that end on or before December 31, 2023 . (b) Effective date The amendment made by subsection (a) shall take effect on December 31, 2019. 7. Permitting appearance at hearings on requests for advisory opinions by persons opposing the requests (a) In general Section 308 of such Act ( 52 U.S.C. 30108 ) is amended by adding at the end the following new subsection: (e) To the extent that the Commission provides an opportunity for a person requesting an advisory opinion under this section (or counsel for such person) to appear before the Commission to present testimony in support of the request, and the person (or counsel) accepts such opportunity, the Commission shall provide a reasonable opportunity for an interested party who submitted written comments under subsection (d) in response to the request (or counsel for such interested party) to appear before the Commission to present testimony in response to the request. . (b) Effective date The amendment made by subsection (a) shall apply with respect to requests for advisory opinions under section 308 of the Federal Election Campaign Act of 1971 which are made on or after the date of the enactment of this Act. 8. Revising prohibitions on fraudulent misrepresentation of campaign authority Section 322 of the