; (2) a plan to develop annual training regarding taxpayer rights, including the role of the Office of the Taxpayer Advocate, for employees that interface with taxpayers and the direct managers of such employees; (3) a plan to improve technology-based training; (4) proposals to— (A) focus employee training on early, fair, and efficient resolution of taxpayer disputes for employees that interface with taxpayers and the direct managers of such employees; and (B) ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service