Page:United States Statutes at Large Volume 112 Part 1.djvu/792

 112 STAT. 766 PUBLIC LAW 105-206-^ULY 22, 1998 Procedures. 26 USC 7122 note. Applicability. 26 USC 6331 note. is filed within such 30 days, during the period that such appeal is pending); "(C) during the period that such an installment agreement for payment of such unpaid tax is in effect; and "(D) if such agreement is terminated by the Secretary, during the 30 days thereafter (and, if an appeal of such termination is filed within such 30 days, during the period that such appeal is pending). "(3) CERTAIN RULES TO APPLY.—Rules similar to the rules of paragraphs (3), (4), and (5) of subsection (i) shall apply for purposes of this subsection.". (c) REVIEW OF REJECTIONS OF OFFERS-IN-COMPROMISE AND INSTALLMENT AGREEMENTS.— (1) IN GENERAL. — Section 7122 (relating to compromises), as amended by subsection (a), is amended by adding at the end the following new subsection: "(d) ADMINISTRATIVE REVIEW.—The Secretary shall establish procedures— "(1) for an independent administrative review of any rejection of a proposed offer-in-compromise or installment agreement made by a taxpayer under this section or section 6159 before such rejection is communicated to the taxpayer; and "(2) which allow a taxpayer to appeal any rejection of such offer or agreement to the Internal Revenue Service Office of Appeals.". (2) CONFORMING AMENDMENT.— Section 6159 (relating to installment agreements) is amended by adding at the end the following new subsection: "(d) CROSS REFERENCE.— 'Tor rights to administrative review and appeal, see section 7122(d).". (d) PREPARATION OF STATEMENT RELATING TO OFFERS-IN- COMPROMISE.— The Secretary of the Treasury shall prepare a statement which sets forth in simple, nontechnical terms the rights of a taxpayer and the obligations of the Internal Revenue Service relating to offers-in-compromise. Such statement shall— (1) advise taxpayers who have entered into a compromise of the advantages of promptly notifying the Internal Revenue Service of any change of address or marital status; (2) provide notice to taxpayers that in the case of a compromise terminated due to the actions of one spouse or former spouse, the Internal Revenue Service will, upon application, reinstate such compromise with the spouse or former spouse who remains in compliance with such compromise; and (3) provide notice to the taxpayer that the taxpayer may appeal the rejection of an offer-in-compromise to the Internal Revenue Service Office of Appeals. (e) EFFECTIVE DATES. — (1) IN GENERAL. — The amendments made by this section shall apply to proposed offers-in-compromise and installment agreements submitted after the date of the enactment of this Act. (2) SUSPENSION OF COLLECTION BY LEVY.— The amendment made by subsection (b) shall apply to offers-in-compromise pending on or made after December 31, 1999.

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