; and (B) by continuing to ensure that the Internal Revenue Service provides accessible taxpayer services; (2) adopt a comprehensive set of policies, including— (A) transparency of significant improper tax payments; and (B) accountability for reducing improper tax payments; and (3) protect taxpayer services. 302. Improper tax payment defined For purposes of this title, the term improper tax payment means any credit or refund of an overpayment of a tax imposed under the Internal Revenue Code of 1986 that should not have been made or that was made in an incorrect amount. 303. Transparency (a) In general Not later than 90 days after the date of enactment of this section, the Secretary of the Treasury shall establish, in coordination with the Commissioner of Internal Revenue, annual targets for reducing improper tax payments made by the Internal Revenue Service. (b) Published information (1) In general Not later than 180 days after the date of enactment of this section, and annually thereafter, the Secretary of the Treasury shall publish on the internet information about improper tax payments made by the Internal Revenue Service. (2) Contents The information published under paragraph (1) shall include, subject to Federal privacy policies and to the extent permitted by law— (A) the name of the accountable official designated under section 304(a); (B) rates and amounts as of the date of enactment of this section, and historical rates and amounts, of improper tax payments made by the Internal Revenue Service, including, if known and appropriate, the causes of the improper tax payments; (C) rates and amounts as of the date of enactment of this section, and historical rates and amounts, of the recovery of improper tax payments (estimated on the basis of applicable samples where appropriate)