A bill to require the Secretary of the Treasury to exhaust administrative procedures established within the Internal Revenue Service for resolving disputes with a taxpayer before sending such taxpayer a notice of deficiency.

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from sending a notice of deficiency to a taxpayer unless: (1) the Secretary has made reasonable attempts to contact and meet face-to-face with the taxpayer; and (2) all administrative procedures established within the Internal Revenue Service have been exhausted.