7803(a)(3) of the Internal Revenue Code of 1986. (c) Requirement for initiation of investigation or examination Section 7605 is amended by redesignating subsection (c) as subsection (d) and inserting after subsection (b) the following new subsection: (c) Initiation of examination or investigation An investigation or examination of a taxpayer may only be selected or initiated by a staff investigator of the Internal Revenue Service and the documentation relating to such initiation shall contain the name and contact information for such investigator. .