Page:United States Statutes at Large Volume 112 Part 1.djvu/712

 112 STAT. 686 PUBLIC LAW 105-206-JULY 22, 1998 Sec. 2002. Due date for certain information returns. Sec. 2003. Paperless electronic filing. Sec. 2004. Return-free tax system. Sec. 2005. Access to account information. TITLE III—TAXPAYER PROTECTION AND RIGHTS Sec. 3000. Short title. Subtitle A—Burden of Proof Sec. 3001. Burden of proof Subtitle B—Proceedings by Taxpayers Sec. 3101. Exfjansion of authority to award costs and certain fees. Sec. 3102. Civil damages for collection actions. Sec. 3103. Increase in size of cases permitted on small case calendar. Sec. 3104. Actions for refund with respect to certain estates which have elected the installment method of pa3Tnent. Sec. 3105. Administrative appeal of adverse Internal Revenue Service determination of tax-exempt status of bond issue. Sec. 3106. Civil action for release of erroneous lien. Subtitle C—Relief for Innocent Spouses and for Taxpayers Unable To Manage Their Financial Affairs Due to Disabilities Sec. 3201. Relief from joint and several liability on joint return. Sec. 3202. Suspension of statute of limitations on filing refund claims during periods of disability. Subtitle D—Provisions Relating to Interest and Penalties Sec. 3301. Elimination of interest rate differential on overlapping periods of interest on tax overpayments and underpayments. Sec. 3302. Increase in overpayment rate payable to taxpayers other than corporations. Sec. 3303. Mitigation of penalty on individual's failure to pay for months during period of installment agreement. Sec. 3304. Mitigation of failure to deposit penalty. Sec. 3305. Suspension of interest and certain penalties where Secretary fails to contact individual taxpayer. Sec. 3306. Procedural requirements for imposition of penalties and additions to tax. Sec. 3307. Personal delivery of notice of penalty under section 6672. Sec. 3308. Notice of interest charges. Sec. 3309. Abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas. Subtitle E—Protections for Taxpayers Subject to Audit or Collection Activities PART I—DUE PROCESS Sec. 3401. Due process in Internal Revenue Service collection actions. PART II—EXAMINATION ACTIVITIES Sec. 3411. Confidentiality privileges relating to taxpayer communications. Sec. 3412. Limitation on financial status audit techniques. Sec. 3413. Software trade secrets protection. Sec. 3414. Threat of audit prohibited to coerce tip reporting alternative commitment agreements. Sec. 3415. Taxpayers allowed motion to quash all third-party summonses. Sec. 3416. Service of summonses to third-party recordkeepers permitted by mail. Sec. 3417. Notice of Internal Revenue Service contact of third parties. PART III—COLLECTION ACTIVITIES SUBPART A—^APPROVAL PROCESS Sec. 3421. Approval process for liens, levies, and seizures. SUBPART B—LIENS AND LEVIES Sec. 3431. Modifications to certain levy exemption amounts. Sec. 3432. Release of levy upon agreement that amount is uncollectible. Sec. 3433. Levy prohibited during pendency of refund proceedings. Sec. 3434. Approval required for jeopardy and termination assessments and jeopardy levies. Sec. 3435. Increase in amount of certain property on which lien not valid.

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