H-tiPili^' PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 767 SEC. 3463. NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR FILING TAX COURT PETITION. (a) IN GENERAL.— The Secretary of the Treasury or the Secretary's delegate shall include on each notice of deficiency under section 6212 of the Internal Revenue Code of 1986 the date determined by such Secretary (or delegate) as the last day on which the taxpayer may file a petition with the Tax Court. (b) LATER FILING DEADLINES SPECIFIED ON NOTICE OF DEFI- CIENCY To BE BINDING.— Subsection (a) of section 6213 (relating to restrictions applicable to deficiencies; petition to Tax Court) is amended by adding at the end the following new sentence: "Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.". (c) EFFECTIVE DATE. —Subsection (a) and the amendment made by subsection (b) shall apply to notices mailed Eifter December 31, 1998. SEC. 3464. REFUND OR CREDIT OF OVERPAYMENTS BEFORE FINAL DETERMINATION. (a) TAX COURT PROCEEDINGS. —Subsection (a) of section 6213 is amended— (1) by striking ", including the Tax Court." and inserting ", including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection."; and (2) by striking "to enjoin any action or proceeding" and inserting "to enjoin any action or proceeding or order any refund". (b) OTHER PROCEEDINGS.—Subsection (a) of section 6512 is amended by striking the period at the end of paragraph (4) and inserting ", and", and by inserting after paragraph (4) the following new paragraphs: "(5) As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a); and "(6) As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).". (c) REFUND OR CREDIT PENDING APPEAL.— Paragraph (1) of section 6512(b) is amended by adding at the end the following new sentence: "If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.". (d) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 3465. INTERNAL REVENUE SERVICE PROCEDURES RELATING TO APPEALS OF EXAMINATIONS AND COLLECTIONS. (a) DISPUTE RESOLUTION PROCEDURES.— (1) IN GENERAL. —Chapter 74 (relating to closing agreements and compromises) is amended by redesignating section 26 USC 6212 note. Applicability. 26 USC 6213 note. 26 USC 6213 note.
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