; (B) the plans for meeting the reduction targets under section 303(a); and (C) the plans and supporting analysis for ensuring that initiatives undertaken in accordance with this title do not unduly burden taxpayer services. (2) Appropriate congressional committees For purposes of paragraph (1), the term appropriate congressional committees means the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. (c) Duties of inspector general Not later than 60 days after the date on which the annual report required under subsection (b) is submitted, the Treasury Inspector General for Tax Administration shall— (1) assess the level of risk for improper tax payments by the Internal Revenue Service; (2) determine the extent of oversight warranted (in addition to oversight requirements under section 3353 of title 31, United States Code); and (3) provide the Commissioner of Internal Revenue with recommendations, if any, for modifying the methodology, improper tax payment reduction plans, or taxpayer services. (d) Agency failure (1) In general If the Internal Revenue Service does not demonstrate an improvement in reducing improper tax payments, fails to develop a plan to meet reduction targets under subsection (b)(1)(B), or fails to implement the plans described in subsection (b)(1)(C) for not less than 2 consecutive years, the official designated under subsection (a) shall submit to the Commissioner of Internal Revenue, the Treasury Inspector General for Tax Administration, and the Chief Financial Officer of the Internal Revenue Service a report that— (A) describe the likely causes of the lack or improvement or failure; and (B) proposes a remedial plan. (2) Review Annually, the Commissioner of Internal Revenue shall, with respect to a remedial plan proposed under paragraph (1)(B)— (A) review the remedial plan