Page:United States Statutes at Large Volume 102 Part 4.djvu/780

 102 STAT. 3750

PUBLIC LAW 100-647—NOV. 10, 1988 (b) APPEAL OP ORDER RESTRAINING ASSESSMENT, ETC.—Section

26 USC 6213 note.

7482(a) of the 1986 Code (relating to jurisdiction on appeal) is amended by adding a t the end thereof the following new paragraph: "(3) CERTAIN ORDERS ENTERED UNDER SECTION 6213(a).—An order of the Tax Court which is entered under authority of section 6213(a) and which resolves a proceeding to restrain assessment or collection shall be treated as a decision of the Tax Court for purposes of this section and shall be subject to the same review by the United States (Ilourt of Appeals as a similar order of a district court." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to orders entered after the date of the enactment of this Act. SEC. 6244. JURISDICTION TO ENFORCE OVERPAYMENT DETERMINATIONS.

(a) IN GENERAL.—Section 6512(b) of the 1986 (Dode (relating to overpayment determined by the Tax Court) is amended by striking out "paragraph (2)" and inserting in lieu thereof "paragraph (3)" in paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting the following new paragraph after paragraph (1): "(2) JURISDICTION TO ENFORCE.—If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax (3ourt, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest." (b) AMENDIICENTS ADDING CJROSS REFERENCES.—

(1) Section 6214(e) of the 1986 Oxie is amended by striking out "REFERENCE.—" and inserting in lieu thereof "REFERENCES.—"

in the heading, by designating the undesignated paragraph as paragraph (1), and by adding a t the end thereof the following new paragraph: "(2) For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(bK2)."

(2) Section 6512(c) of the 1986 Ckxle is amended by striking out "REFERENCE.—" and inserting in lieu thereof "REFERENCES.—"

in the heading, by designating the undesignated paragraph as paragraph (1), and by adding a t the end thereof the following new paragraph:

26 USC 6214 note.

by such court, see section 7430." (c) EFFECTIVE DATE.—The amendments made by this section shall
 * (2) For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined

apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act. SEC 6245. JURISDICTION TO REVIEW CERTAIN SALES OF SEIZED PROPERTY. (a) JURISDICTION TO REVIEW CERTAIN SALES OF PROPERTY.—Section

6863(b)(3) of the 1986 Code (relating to stay of sale of seized property pending Tax Court decision) is amended by adding a t the end thereof the following new subparagraph: "(C) REVIEW BY TAX COURT.—If, but for the application of subparagraph (B), a sale would be prohibited by subparagraph (A)(iii), then the Tax Court shall have jurisdiction to review the

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