Page:United States Statutes at Large Volume 112 Part 1.djvu/805

 PUBLIC LAW 105-206^JULY 22, 1998 112 STAT. 779 (b) EFFECTIVE DATE. —The amendment made by this section 26 USC 6103 shall take effect on the date of the enactment of this Act. ^°^- SEC. 3709. USTING OF LOCAL INTERNAL REVENUE SERVICE TELE- 26 USC 7801 PHONE NUMBERS AND ADDRESSES. note. The Secretary of the Treasury or the Secretary's delegate shall, as soon as practicable, provide that the local telephone numbers and addresses of Internal Revenue Service offices located in any particular area be listed in a telephone book for that area. SEC. 3710. IDENTIFICATION OF RETURN PREPARERS. (a) IN GENERAL. — The last sentence of section 6109(a) (relating to identifying numbers) is amended by striking "For purposes of this subsection" and inserting "For purposes of paragraphs (1), (2), and (3)". (b) EFFECTIVE DATE. —The amendment made by this section 26 USC 6109 shall take effect on the date of the enactment of this Act. ^°^- SEC. 3711. OFFSET OF PAST-DUE, LEGALLY ENFORCEABLE STATE INCOME TAX OBLIGATIONS AGAINST OVERPAYMENTS. (a) IN GENERAL.—Section 6402 (relating to authority to make credits or refunds), as amended by section 3505, is amended by redesignating subsections (e) through (j) as subsections (f) through (k), respectively, and by inserting after subsection (d) the following new subsection: "(e) COLLECTION OF PAST-DUE, LEGALLY ENFORCEABLE STATE INCOME TAX OBLIGATIONS.— "(1) IN GENERAL. —Upon receiving notice from any State Notification, that a named person owes a past-due, legally enforceable State income tax obligation to such State, the Secretary shall, under such conditions as may be prescribed by the Secretary— "(A) reduce the amount of any overpayment payable to such person by the amount of such State income tax obligation; "(B) pay the amount by which such overpayment is reduced under subparagraph (A) to such State and notify such State of such person's name, taxpayer identification number, address, and the amount collected; and "(C) notify the person making such overpayment that the overpayment has been reduced by an amount necessary to satisfy a past-due, legally enforceable State income tax obligation. If an offset is made pursuant to a joint return, the notice under subparagraph (B) shall include the names, taxpayer identification numbers, and addresses of each person filing such return. "(2) OFFSET PERMITTED ONLY AGAINST RESIDENTS OF STATE ApplicaWuty. SEEKING OFFSET. — Paragraph (1) shall apply to an overpayment by any person for a taxable year only if the address shown on the Federal return for such taxable year of the overpayment is an address within the State seeking the offset. "(3) PRIORITIES FOR OFFSET. — Any overpayment by a person shall be reduced pursuant to this subsection— "(A) after such overpayment is reduced pursuant to— "(i) subsection (a) with respect to any liability for any internal revenue tax on the part of the person who made the overpayment;

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