Page:United States Statutes at Large Volume 112 Part 1.djvu/784

 112 STAT. 758 PUBLIC LAW 105-206—JULY 22, 1998 "(C) with respect to any pending criminal investigation.". Applicability. (b) EFFECTIVE DATE. —The amendments made by subsection 26 USC 7602 (a) shall apply to contacts made after the 180th day after the date of the enactment of this Act. PART III—COLLECTION ACTIVITIES Subpart A—Approval Process 26 USC 6301 SEC. 3421. APPROVAL PROCESS FOR LIENS, LEVIES, AND SEIZURES. Procedures. (a) IN GENERAL.— The Commissioner of Internal Revenue shall develop and implement procedures under which— (1) a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and (2) appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed. (b) REVIEW PROCESS. —The review process under subsection (a)(1) may include a certification that the employee has— (1) reviewed the taxpayer's information; (2) verified that a balance is due; and (3) affirmed that the action proposed to be taken is appropriate given the taxpayer's circumstances, considering the amount due and the value of the property or right to property. (c) EFFECTIVE DATES.— (1) IN GENERAL.— Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act. Applicability. (2) AUTOMATED COLLECTION SYSTEM ACTIONS.— In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000. Subpart B—Liens and Levies SEC. 3431. MODIFICATIONS TO CERTAIN LEVY EXEMPTION AMOUNTS. (a) FUEL, ETC. —Section 6334(a)(2) (relating to fuel, provisions, furniture, and personal effects) is amended by striking "$2,500" and inserting "$6,250". (b) BOOKS, ETC.—Section 6334(a)(3) (relating to books and tools of a trade, business, or profession) is amended by striking "$1,250" and inserting "$3,125". (c) CONFORMING AMENDMENT.— Section 6334(g)(1) (relating to inflation adjustment) is amended— (1) by striking "1997" and inserting "1999"; and (2) by striking "1996" in subparagraph (B) and inserting " 1998". 26 USC 6334 (d) EFFECTIVE DATE.— The amendments made by this section note. shall take effect with respect to levies issued after the date of the enactment of this Act.

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