; (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); and (D) the annual targets for reducing improper tax payments. (c) Methodology The methodology used for identifying and measuring improper tax payments under this section shall meet the requirement of section 3352(c)(1)(A) of title 31, United States Code. (d) Links The Commissioner of Internal Revenue shall prominently display on the homepage of the website of the Internal Revenue Service a link to internet-based resources for addressing improper tax payments, including the information published under subsection (b)(1). 5. Accountability and coordination (a) Accountable officials Not later than 120 days after the date of enactment of this section, the Commissioner of Internal Revenue shall designate an official to be accountable for meeting the reduction targets under section 4(a) without unduly burdening taxpayer services. (b) Report (1) In general Not later than 180 days after the date of enactment of this section, and annually thereafter, the official who is designated under subsection (a) shall provide the Director of the Office of Management and Budget and the appropriate congressional committees a report that includes— (A) the methodology used for identifying and measuring improper tax payments under section 4(c); (B) the plans for meeting the reduction targets under section 4(a)