later than 180 days after the date of the enactment of this section— (A) update the methodology that is used for the selection of corporate returns for audit, and (B) reassign resources of the Internal Revenue Service such that the majority of high-income nonfilers are subject to enforcement actions, and (2) the Comptroller General of the United States shall, within one year after the date of the enactment of this section, issue a comprehensive report to Congress on information returns and data collected by the Internal Revenue Service that could be deployed for compliance activities but that are not currently used for such activities. 206. IRS Fellowship Program (a) Establishment Not later than September 30, 2024, the Commissioner of Internal Revenue (hereinafter known as the Commissioner ) after consultation with the Chief Counsel of the Internal Revenue Service (hereinafter known as the Chief Counsel ), shall establish within the Internal Revenue Service a fellowship program (hereinafter known as the program ) to recruit private sector tax experts to join the Internal Revenue Service to create and participate in the audit task force established under subsection (e). (b) Objective The Commissioner, after consultation with the Chief Counsel, shall design the program in a manner such that the program— (1) addresses such tax cases handled by the Internal Revenue Service as the Commissioner determines— (A) are the most complex, or (B) include new and emerging issues, and (2) recruits and retains outstanding and qualified tax experts. (c) Advertisement of program The Commissioner shall advertise the program in such a way as to attract mid-career tax professionals, including certified public accountants, tax attorneys, and such other tax professionals as the Commissioner determines are appropriately qualified to handle the most complex tax cases. (d) Structure (1) In general The program shall be staffed by not fewer than 30 fellows at the discretion of the Commissioner based on needs of the Internal Revenue Service