Page:United States Statutes at Large Volume 112 Part 1.djvu/804

 112 STAT. 778 PUBLIC LAW 105-206-^ULY 22, 1998 (1) IN GENERAL.— Except as otherwise provided in this subsection, this section shall take effect 60 days after the date of the enactment of this Act. (2) SUBSECTION (O.— Subsection (c) shall take effect on January 1, 2000. (3) SUBSECTION (d).—Subsection (d) shall take effect on January 1, 2000. (4) UNIQUE IDENTIFYING NUMBER.— Any requirement under this section to provide a unique identifying number shall take effect 6 months after the date of the enactment of this Act. 26 USC 7804 SEC. 3706. USE OF PSEUDONYMS BY INTERNAL REVENUE SERVICE note. EMPLOYEES. (a) IN GENERAL. — Any employee of the Internal Revenue Service may use a pseudonjon only if— (1) adequate justification for the use of a pseudonym is provided by the employee, including protection of personal safety; and (2) such use is approved by the employee's supervisor before the pseudonym is used. Applicability. (b) EFFECTIVE DATE.— Subsection (a) shall apply to requests made after the date of the enactment of this Act. 26 USC 6651 SEC. 3707. ILLEGAL TAX PROTESTER DESIGNATION. (a) PROHIBITION. — The officers and employees of the Internal Revenue Service— (1) shall not designate taxpayers as illegal tax protesters (or any similar designation); and (2) in the case of any such designation made on or before the date of the enactment of this Act— (A) shall remove such designation from the individual master file; and (B) shall disregard any such designation not located in the individual master file. (b) DESIGNATION OF NONFILERS ALLOWED.— An officer or employee of the Internal Revenue Service may designate any appropriate taxpayer as a nonfiler, but shall remove such designation once the taxpayer has filed income tax returns for 2 consecutive taxable years and paid all taxes shown on such returns. (c) EFFECTIVE DATE. —The provisions of this section shall take effect on the date of the enactment of this Act, except that the removal of any designation under subsection (a)(2)(A) shall not be required to begin before January 1, 1999. SEC. 3708. PROVISION OF CONFIDENTIAL INFORMATION TO CONGRESS BY WHISTLEBLOWERS. (a) IN GENERAL.— Section 6103(f) (relating to disclosure to committees of Congress) is amended by adding at the end the following new paragraph: "(5) DISCLOSURE BY WHISTLEBLOWER.— Any person who otherwise has or had access to any return or return information under this section may disclose such return or return information to a committee referred to in paragraph (1) or any individual authorized to receive or inspect information under paragraph (4)(A) if such person believes such return or return information may relate to possible misconduct, maladministration, or taxpayer abuse.".

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