112 STAT. 740 PUBLIC LAW 105-206—JULY 22, 1998 Deadline. 26 USC 6015 note. 26 USC 6013 note. 26 USC 6015 note. Applicability. to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability.". (c) SEPARATE FORM FOR APPLYING FOR SPOUSAL RELIEF. —Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury shall develop a separate form with instructions for use by taxpayers in applying for relief under section 6015(a) of the Internal Revenue Code of 1986, as added by this section. (d) SEPARATE NOTICE TO EACH FILER.— The Secretary of the Treasury shall, wherever practicable, send any notice relating to a joint return under section 6013 of the Internal Revenue Code of 1986 separately to each individual filing the joint return. (e) CONFORMING AMENDMENTS.— (1) Section 6013 is amended by striking subsection (e). (2) Subparagraph (A) of section 6230(c)(5) is amended by striking "section 6013(e)" and inserting "section 6015". (3) Section 7421(a) is amended by inserting "6015(d)," after "sections". (f) CLERICAL AMENDMENT. —The table of sections for subpart B of part II of subchapter A of chapter 61 is amended by inserting after the item relating to section 6014 the following new item: "Sec. 6015. Relief from joint and several liability on joint return.". (g) EFFECTIVE DATES.— (1) IN GENERAL. —Except as provided in paragraph (2), the amendments made by this section shall apply to any liability for tax arising after the date of the enactment of this Act and any liability for tax arising on or before such date but remaining unpaid as of such date. (2) 2-YEAR PERIOD. —The 2-year period under subsection (b)(1)(E) or (c)(3)(B) of section 6015 of the Internal Revenue Code of 1986 shall not expire before the date which is 2 years after the date of the first collection activity after the date of the enactment of this Act. SEC. 3202. SUSPENSION OF STATUTE OF LIMITATIONS ON FIUNG REFUND CLAIMS DURING PERIODS OF DISABILITY. (a) IN GENERAL.—Section 6511 (relating to limitations on credit or refund) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) RUNNING OF PERIODS OF LIMITATION SUSPENDED WHILE TAXPAYER IS UNABLE TO MANAGE FINANCIAL AFFAIRS DUE TO DISABILITY.— "(1) IN GENERAL.—In the case of an individual, the running of the periods specified in subsections (a), (b), and (c) shall be suspended during any period of such individual's life that such individual is financially disabled. "(2) FINANCIALLY DISABLED. — "(A) IN GENERAL. — For purposes of paragraph (1), an individual is financially disabled if such individual is unable to manage his financial affairs by reason of a medically determinable physical or mental impairment of the individual which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to have such an impairment unless proof
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