Page:United States Statutes at Large Volume 112 Part 1.djvu/760

 112 STAT. 734 PUBLIC LAW 105-206—JULY 22, 1998 "(3) in the case of a judgment pursuant to subsection (b)(5) which orders a refund of any amount, from the date the Secretary received such amount to the date of payment of such judgment.". (3) SUSPENSION OF RUNNING OF STATUTE OF LIMITATION. — Subsection (f) of section 6503 is amended to read as follows: "(f) WRONGFUL SEIZURE OF OR LIEN ON PROPERTY OF THIRD PARTY.— "(1) WRONGFUL SEIZURE. —The running of the period under section 6502 shall be suspended for a period equal to the period from the date property (including money) of a third party is wrongfully seized or received by the Secretary to the date the Secretary returns property pursuant to section 6343(b) or the date on which a judgment secured pursuant to section 7426 with respect to such property becomes final, and for 30 days thereafter. The running of such period shall be suspended under this paragraph only with respect to the amount of such assessment equal to the amount of money or the value of specific property returned. "(2) WRONGFUL LIEN.— In the case of any assessment for which a lien was made on any property, the running of the period under section 6502 shall be suspended for a period equal to the period beginning on the date any person becomes entitled to a certificate under section 6325(b)(4) with respect to such property and ending on the date which is 30 days after the earlier of— "(A) the earliest date on which the Secretary no longer holds any amount as a deposit or bond provided under section 6325(b)(4) by reason of such deposit or bond being used to satisfy the unpaid tax or being refunded or released; or "(B) the date that the judgment secured under section 7426(b)(5) becomes final. The running of such period shall be suspended under this paragraph only with respect to the amount of such assessment equal to the value of the interest of the United States in the property plus interest, penalties, additions to the tax, and additional amounts attributable thereto.". 26 USC 6325 (c) EFFECTIVE DATE. —The amendments made by this section note. shall take effect on the date of the enactment of this Act. Subtitle C—Relief for Innocent Spouses and for Taxpayers Unable To Manage Their Financial Affairs Due to Disabilities SEC. 3201. REUEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. (a) IN GENERAL. —Subpart B of part II of subchapter A of chapter 61 is amended by inserting after section 6014 the following new section: "SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. "(a) IN GENERAL. —Notwithstanding section 6013(d)(3)—

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