Page:United States Statutes at Large Volume 112 Part 1.djvu/803

 PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 777 Applicability. 26 USC 6103 note. Regulations. 26 USC 6311 note. 26 USC 7801 note. whose official duties require such disclosure for purposes of such appraisal.". (b) CONFORMING AMENDMENTS.— Section 6103(p) is amended— (1) in paragraph (3)(A), by striking "or (16)" and inserting "(16), or (17)"; (2) in paragraph (4), by striking "or (14)" and inserting ", (14), or (17)" in the matter preceding subparagraph (A); and (3) in paragraph (4)(F)(ii), by striking "or (15)" and inserting", (15), or (17)". (c) EFFECTIVE DATE.— The amendments made by this section shall apply to requests made by the Archivist of the United States after the date of the enactment of this Act. SEC. 3703. PAYMENT OF TAXES. The Secretary of the Treasury or the Secretary's delegate shall establish such rules, regulations, and procedures as are necessary to allow payment of taxes by check or money order made payable to the United States Treasury. SEC. 3704. CLARIFICATION OF AUTHORITY OF SECRETARY RELATING TO THE MAKING OF ELECTIONS. Subsection (d) of section 7805 is amended by striking "by regulations or forms". SEC. 3705. INTERNAL REVENUE SERVICE EMPLOYEE CONTACTS. (a) NOTICE. —The Secretary of the Treasury or the Secretary's delegate shall provide that— (1) any manually generated correspondence received by a taxpayer from the Internal Revenue Service shall include in a prominent manner the name, telephone number, and unique identifying number of an Internal Revenue Service employee the taxpayer may contact with respect to the correspondence; (2) any other correspondence or notice received by a taxpayer from the Internal Revenue Service shall include in a prominent manner a telephone number that the taxpayer may contact; and (3) an Internal Revenue Service employee shall give a taxpayer during a telephone or personal contact the employee's name and unique identifying number. (b) SINGLE CONTACT. —The Secretary of the Treasury or the Procedures Secretary's delegate shall develop a procedure under which, to the extent practicable and if advantageous to the taxpayer, one Internal Revenue Service employee shall be assigned to handle a taxpayer's matter until it is resolved. (c) TELEPHONE HELPLINE IN SPANISH. —The Secretary of the Treasury or the Secretary's delegate shall provide, in appropriate circumstances, that taxpayer questions on telephone helplines of the Internal Revenue Service are answered in Spanish. (d) OTHER TELEPHONE HELPLINE OPTIONS. —The Secretary of the Treasury or the Secretary's delegate shall provide, in appropriate circumstances, on telephone helplines of the Internal Revenue Service an option for any taxpayer to talk to an Internal Revenue Service employee during normal business hours. The person shall direct phone questions of the taxpayer to other Internal Revenue Service personnel who can provide assistance to the taxpayer. (e) EFFECTIVE DATES. —

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