Page:United States Statutes at Large Volume 102 Part 4.djvu/767

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3737

SEC. 6235. ASSISTANT COMMISSIONER FOR TAXPAYER SERVICES.

(a) IN GENERAL.—Section 7802 of the 1986 Code (relating to Commissioner of Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations) is amended by adding at the end thereof the following new subsection: "(c) ASSISTANT COMMISSIONER (TAXPAYER SERVICES).—There is established within the Internal Revenue Service an office to be known as the 'Office for Taxpayer Services' to be under the supervision and direction of an Assistant Commissioner of the Internal Revenue. The Assistant Commissioner shall be responsible for taxpayer services such as telephone, walk-in, and taxpayer educational services, and the design and production of tax and informational forms." (b) ANNUAL REPORTS TO CONGRESS.—The Assistant Commissioner (Taxpayer Services) and the Taxpayer Ombudsman for the Internal Revenue Service shall jointly make an annual report regarding the quality of taxpayer services provided. Such report shall be made to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. (c) EFFECTIVE DATE.—The amendment made by subsection (a) shall teike effect on the date 180 days after the date of the enactment of this Act.

PART II—LEVY AND LIEN PROVISIONS SEC. 6236. LEVY AND DISTRAINT.

(a) NOTICE.—Section 6331(d) of the 1986 Code (relating to levy and distraint) is amended— (1) by striking out "10 days" in paragraph (2) and inserting in lieu thereof "30 days", (2) by striking out " 10-DAY REQUIREMENT" in the heading of paragraph (2) and inserting in lieu thereof "30-DAY REQUIREMENT", and

(3) by adding at the end thereof the following new paragraph: "(4) INFORMATION INCLUDED WITH NOTICE.—The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms— "(A) the provisions of this title relating to levy and sale of property, "(B) the procedures applicable to the levy and sale of property under this title, "(C) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals, "(D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159), "(E) the provisions of this title relating to redemption of property and release of liens on property, and "(F) the procedures applicable to the redemption of property and the release of a lien on property under this title." (b) EFFECT OF LEVY ON SALARY AND WAGES.—

(1) IN GENERAL.—Subsection (e) of section 6331 of the 1986 Code (relating to levy and distraint) is amended to read as follows:

Establishment.

26 USC 7802 note.

26 USC 7802 note.

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