Page:United States Statutes at Large Volume 112 Part 1.djvu/795

 PUBLIC LAW 105-206-^JULY 22, 1998 112 STAT. 769 unless such person fails to respond within a reasonable period of time to a communication from the Secretary or unless such person consents to direct communication with the taxpayer; or "(3) at the taxpayer's place of employment if the Secretary knows or has reason to know that the taxpayer's employer prohibits the taxpayer from receiving such communication. In the absence of knowledge of circumstances to the contrary, the Secretary shall assume that the convenient time for communicating with a taxpayer is after 8 a.m. and before 9 p.m., local time at the taxpayer's location. "(b) PROHIBITION OF HARASSMENT AND ABUSE. —The Secretary may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of any unpaid tax. Without limiting the general application of the foregoing, the following conduct is a violation of this subsection: "(1) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property i of any person. "(2) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader. "(3) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number. "(4) Except as provided under rules similar to the rules in section 804 of the Fair Debt Collection Practices Act (15 U.S.C. 1692b), the placement of telephone calls without meaningful disclosure of the caller's identity. " (c) CIVIL ACTION FOR VIOLATIONS OF SECTION.— "For civil action for violations of this section, see section 7433.". (b) CLERICAL AMENDMENT. —The table of sections for subchapter A of chapter 64 is amended by inserting after the item relating to section 6303 the following new item: "Sec. 6304. Fair tax collection practices.". (c) EFFECTIVE DATE.— The amendments made by this section 26 USC 6304 shall take effect on the date of the enactment of this Act. note. SEC. 3467. GUARANTEED AVAILABILITY OF INSTALLMENT AGREE- MENTS. (a) IN GENERAL. —Section 6159 (relating to agreements for pay- ment of tax liability in installments) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: " (c) SECRETARY REQUIRED TO ENTER INTO INSTALLMENT AGREE- MENTS IN CERTAIN CASES.— In the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the payment of such tax in installments if, as of the date the individual offers to enter into the agreement— "(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000;

�