Page:United States Statutes at Large Volume 112 Part 1.djvu/713

 PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 687 Sec. 3436. Waiver of early withdrawal tax for Internal Revenue Service levies on employer-sponsored retirement plans or IRAs. SUBPART C—SEIZURES Sec. 3441. Prohibition of sales of seized property at less than minimum bid. Sec. 3442. Accounting of sales of seized property. Sec. 3443. Uniform asset disposal mechanism. Sec. 3444. Codification of Internal Revenue Service administrative procedures for seizure of taxpayer's property. Sec. 3445. Procedures for seizure of residences and businesses. \ PART IV—PROVISIONS RELATING TO EXAMINATION AND COLLECTION ACTIVITIES Sec. 3461. Procedures relating to extensions of statute of limitations by agreement. Sec. 3462. Offers-in-compromise. Sec. 3463. Notice of deficiency to specify deadlines for filing Tax Court petition. Sec. 3464. Refund or credit of overpayments before final determination. Sec. 3465. Internal Revenue Service procedures relating to appeals of examinations and collections. Sec. 3466. Application of certain fair debt collection procedures. Sec. 3467. Guaranteed availability of installment agreements. Sec. 3468. Prohibition on requestis to taxpayers to give up rights to bring actions. Subtitle F—Disclosures to Taxpayers Sec. 3501. Explanation of joint and several liability. Sec. 3502. Explanation of taxpayers' rights in interviews with the Internal Revenue Service. Sec. 3503. Disclosure of criteria for examination selection. Sec. 3504. Explanations of appeals and collection process. Sec. 3505. Explanation of reason for refund disallowance. Sec. 3506. Statements regarding installment agreements. Sec. 3507. Notification ofchange in tax matters partner. Sec. 3508. Disclosure to taxpayers. Sec. 3509. Disclosure of Chief Counsel advice. Subtitle G—Low-Income Taxpayer Clinics Sec. 3601. Low-income taxpayer clinics. Subtitle H—Other Matters Sec. 3701. Cataloging complaints. Sec. 3702. Archive of records of Internal Revenue Service, Sec. 3703. Payment of taxes. Sec. 3704. Clarification of authority of Secretary relating to the making of elections. Sec. 3705. Internal Revenue Service employee contacts. Sec. 3706. Use of pseudonyms by Internal Revenue Service employees. Sec. 3707. Illegal tax protester aesignation. Sec. 3708. Provision of confidential information to Congress by whistleblowers. Sec. 3709. Listing of local Internal Revenue Service telephone numbers and addresses. Sec. 3710. Identification of return preparers. Sec. 3711. Offset of past-due, legally enforceable State income tax obligations against overpayments. Sec. oQ^2. Reporting requirements in connection with education tax credit. Subtitle I—Studies Sec. 3801. Administration of penalties and interest. Sec. 3802. Confidentiality of tax return information. Sec. 3803. Study of noncompliance with internal revenue laws by taxpayers. Sec. 3804. Study of payments made for detection of underpayments and fraud. TITLE IV—CONGRESSIONAL ACCOUNTABILITY FOR THE INTERNAL REVENUE SERVICE Subtitle A—Oversight Sec. 4001. Expansion of duties of the Joint Committee on Taxation. Sec. 4002. Coordinated oversight reports. Subtitle B—Century Date Change Sec. 4011. Century date change. Subtitle C—Tax Law Complexity Sec. 4021. Role of the Internal Revenue Service.

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