PUBLIC LAW 105-206-^JULY 22, 1998 112 STAT. 733 States (as determined by the Secretary) in the property; or "(ii) furnishes a bond acceptable to the Secretary in a Uke amount. "(B) REFUND OF DEPOSIT WITH INTEREST AND RELEASE OF BOND. —The Secretary shall refund the amount so deposited (and shall pay interest at the overpayment rate under section 6621), and shall release such bond, to the extent that the Secretary determines that— "(i) the unsatisfied liability giving rise to the lien can be satisfied from a source other than such property; or "(ii) the value of the interest of the United States in the property is less than the Secretary's prior determination of such value. " (C) USE OF DEPOSIT, ETC., IF ACTION TO CONTEST LIEN NOT FILED. —I f no action is filed under section 7426(a)(4) within the period prescribed therefor, the Secretary shall, within 60 days sifter the expiration of such period— "(i) apply the amount deposited, or collect on such bond, to the extent necessary to satisfy the unsatisfied liability secured by the lien; and "(ii) refund (with interest as described in subparagraph (B)) any portion of the amount deposited which is not used to satisfy such liability. " (D) EXCEPTION. — Subparagraph (A) shall not apply if the owner of the property is the person whose unsatisfied liability gave rise to the lien.", (b) CIVIL ACTION TO RELEASE ERRONEOUS LIEN. — (1) IN GENERAL.— Subsection (a) of section 7426 (relating to civil actions by persons other than tsixpayers) is amended by adding at the end the following new paragraph: "(4) SUBSTITUTION OF VALUE. —If a certificate of discharge is issued to any person under section 6325(b)(4) with respect to any property, such person may, within 120 days after the day on which such certificate is issued, bring a civil action against the United States in a district court of the United States for a determination of whether the value of the interest of the United States (if any) in such property is less than the value determined by the Secretary. No other action may be brought by such person for such a determination.". (2) FORM OF RELIEF. — (A) IN GENERAL.— Subsection (b) of section 7426 is amended by adding at the end the following new paragraph: "(5) SUBSTITUTION OF VALUE.—If the court determines that the Secretary's determination of the value of the interest of the United States in the property for purposes of section 6325(b)(4) exceeds the actual value of such interest, the court shall grant a judgment ordering a refund of the amount deposited, and a release of the bond, to the extent that the aggregate of the amounts thereof exceeds such value determined by the court.". (B) INTEREST ALLOWED ON REFUND OF DEPOSIT.— Subsection (g) of section 7426 is amended by striking "and" at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting "; and", and by adding at the end the following new paragraph:
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