110 STAT. 1456 PUBLIC LAW 104-168-^JULY 30, 1996 " SEC. 7802. COMMISSIONER OF INTERNAL REVENUE; ASSISTANT COMMISSIONERS; TAXPAYER ADVOCATE. ". (3) The table of sections for subchapter A of chapter 80 is amended by striking the item relating to section 7802 and inserting the following new item: "Sec. 7802. Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate.". 26 USC 7802 (c) EFFECTIVE DATE. —The amendments made by this section note. shall take effect on the date of the enactment of this Act. SEC. 102. EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE ORDERS. (a) TERMS OF ORDERS. —Subsection (b) of section 7811 (relating to terms of Taxpayer Assistance Orders) is amended— (1) by inserting 'Vithin a specified time period" after "the Secretary", and (2) by inserting "take any action as permitted by law," after "cease any action,". (b) LIMITATION ON AUTHORITY To MODIFY OR RESCIND. —Section 7811(c) (relating to authority to modify or rescind) is amended to read as follows: "(c) AUTHORITY To MODIFY OR RESCIND.— Any Taxpayer Assistance Order issued by the Tsixpayer Advocate under this section may be modified or rescinded— "(1) only by the Taxpayer Advocate, the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue, and "(2) only if a written explanation of the reasons for the modification or rescission is provided to the Taxpayer Advocate.". 26 USC 7811 (c) EFFECTIVE DATE.— The amendments made by this section note. shall take effect on the date of the enactment of this Act. TITLE II—MODIFICATIONS TO INSTALL- MENT AGREEMENT PROVISIONS SEC. 201. NOTIFICATION OF REASONS FOR TERMINATION OF INSTALL- MENT AGREEMENTS. (a) TERMINATIONS. —Subsection (b) of section 6159 (relating to extent to which agreements remain in effect) is amended by adding at the end the following new paragraph: "(5) NOTICE REQUIREMENTS.— The Secretary may not take any action under paragraph (2), (3), or (4) unless— "(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and "(B) such notice includes an explanation why the Secretary intends to take such action. The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopeirdy.". (b) CONFORMING AMENDMENT. — Paragraph (3) of section 6159(b) is amended to read as follows: "(3) SUBSEQUENT CHANGE IN FINANCIAL CONDITIONS. —I f the Secretary makes a determination that the financial condition
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