Taxpayer First Act This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. With respect to the services provided to taxpayers, the bill requires the IRS to: submit to Congress a customer service strategy, continue to operate the IRS Free File Program, and exempt certain low-income taxpayers from payments required to submit an offer-in-compromise. The bill revises enforcement procedures relating to: the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements, equitable relief from joint liability, the issuance of a summons, referrals for private debt collection, contacting third parties, and providing access to return and return information to individuals who are not IRS employees. The bill addresses the organizational structure of the IRS by: modifying the titles of several IRS officials, establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate, eliminating the IRS Oversight Board, and requiring the IRS to submit a reorganization plan to Congress. The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.