US HB7972

Requires the IRS Commissioner to establish a data scientist fellowship program by September 30, 2026, recruiting private sector professionals to work alongside tax law specialists on complex tax administration issues

Fellows serve 2-, 3-, or 4-year terms with unlimited 1-year extensions available; the program must maintain at least 10 fellows (minimum 5 at any time), with compensation ranging from GS-15 minimum to the Vice President's salary

Creates a task force within the IRS and Chief Counsel's office to develop data-driven audit methodologies, support advanced analytics for case selection, and address offshore tax evasion through FATCA-related data analysis

Task force responsibilities include reviewing artificial intelligence use cases in tax administration, training junior IRS employees on data analytics, and providing recommendations to improve audit effectiveness and reduce improper payments

Commissioner must submit annual reports to Congress analyzing program effects, return on investment (including revenue increases from task force work), applicant numbers, and any recommended program changes