To require an investigation of Internal Revenue Service abuse of taxpayers' rights.

Requires the Commissioner of the Internal Revenue Service to report to the Congress on the program to prevent abuses of taxpayers' rights by the Service. Directs the Commissioner to establish a group of individuals to monitor and evaluate the effectiveness of such program.

Requires the Comptroller General to report to the Congress on: (1) an investigation of past instances in which the Service has abused taxpayers' rights, has been used for political purposes, has improperly targeted taxpayers for investigation, has promoted overzealous agents on the strength of collections, has maintained illegal dossiers on taxpayers, or has conducted investigations for political purposes; and (2) an assessment and evaluation of the implementation and effectiveness of the program to prevent such abuses.