A bill to amend the Internal Revenue Code of 1954 to restrict the authority of the Internal Revenue Service to summons certain tax workpapers of independent auditors.

Amends the Internal Revenue Code to prohibit the issuance of a summons for: (1) workpapers prepared by an independent auditor with respect to the adequacy and reasonableness of a taxpayer's reserve for contingent tax liabilities; or (2) the taking of testimony with respect to such workpapers.