Page:United States Statutes at Large Volume 102 Part 4.djvu/773

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3743

(C) by striking out "an action" and inserting in lieu thereof "a proceeding" in paragraphs (1) and (2). (3) The heading of section 7429 of the 1986 Code is amended by inserting "LEVY OR" after "JEOPARDY". (4) The table of sections for subchapter B of chapter 76 of the 1986 Code is amended by inserting "levy or" after "jeopardy" in the item relating to section 7429. (f) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 7429 apply to jeopardy levies issued and assessments made on or after note. July 1, 1989. SEC. 6238. ADMINISTRATIVE APPEAL OF LIENS. (a)

ESTABLISHMENT OF ADMINISTRATIVE APPEAL FOR DISPUTED

LIENS.—Subchapter C of chapter 64 of the 1986 Code (relating to lien for taxes) is amended by redesignating section 6326 as section 6327 and inserting after section 6325 the following new section: "SEC. 6326. ADMINISTRATIVE APPEAL OF LIENS.

"(a) IN GENERAL.—In such form and at such time as the Secretary Regulations, shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien. "(b) CERTIFICATE OF RELEASE.—If the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous." (b) REGULATIONS.—The Secretary of the Treasury or the Sec- 26 USC 6326 retary's delegate shall prescribe the regulations necessary to imple- note. ment the administrative appeal provided for in the amendment made by subsection (a) within 180 days after the date of the enactment of this Act. (c) CLERICAL AMENDMENT.—The table of sections for subchapter C of chapter 64 of the 1986 Code is amended by striking out the item relating to section 6326 and inserting in lieu thereof the following: "Sec. 6326. Administrative appeal of liens. "Sec. 6327. Cross references.'

(d) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date which is 60 days after the date regulations are issued under subsection (b).

PART III—PROCEEDINGS BY TAXPAYERS SEC. 6239. AWARDING OF COSTS AND CERTAIN FEES IN ADMINISTRATIVE AND COURT PROCEEDINGS.

(a) IN GENERAL.—Section 7430 of the 1986 Code is amended to read as follows: "SEC. 7430. AWARDING OF COSTS AND CERTAIN FEES.

"(a) IN GENERAL.—In any administrative or court proceeding which is brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, the prevailing party may be awarded a judgment or a settlement for—

26 USC 6326 note.

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