may be composed of both— (1) fellows, and (2) permanent employees of the Internal Revenue Service. (g) Pay of fellows (1) In general The Secretary of the Treasury (or the Secretary’s delegate) shall determine, subject to the provisions of this subsection, the pay of fellows recruited under subsection (a). (2) Pay scale For purposes of paragraph (1), the pay of a fellow shall not be less than the minimum rate payable for GS–15 of the General Schedule and shall not exceed the amount of annual compensation (excluding expenses) specified in section 102 of title 3, United States Code. (h) Administration of program The Secretary may appoint a lead program officer to administer and advertise the program. (i) Annual review and report Not later than 1 year after the date on which the first fellowship is awarded under this section, and annually thereafter, the Commissioner shall submit to Congress a report containing— (1) an analysis of the effects of the program, (2) an analysis of the return on investment of the program, including calculations of all costs incurred and all tax revenue and penalties collected due to the work of the task force, (3) a description of the total number of fellows who apply each year, and (4) recommendations for changes to the program, if any. (j) Rules and regulations The Commissioner, with the approval of the Secretary of the Treasury (or the Secretary’s delegate, other than the Commissioner), shall promulgate such rules and regulations as may be necessary for the efficient administration of the program. III Provisions to reduce improper tax payments 301. Findings and purpose (a) Findings Congress finds that when the Internal Revenue Service makes payments to taxpayers, the Internal Revenue Services must make every effort to confirm that the right recipient is receiving the right payment for the right reason at the right time. (b) Purpose The purpose of this title is to— (1) reduce improper tax payments by the Internal Revenue Service— (A) by intensifying efforts to eliminate payment error,