Page:United States Statutes at Large Volume 120.djvu/2993

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[120 STAT. 2962]
[120 STAT. 2962]
PUBLIC LAW 109-000—MMMM. DD, 2006

120 STAT. 2962

26 USC 6320.

PUBLIC LAW 109–432—DEC. 20, 2006

(D) by inserting after subparagraph (A)(ii) (as so redesignated) the following: ‘‘(B) the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A).’’. (3) STATEMENT OF GROUNDS.—Section 6330(b)(1) is amended by striking ‘‘under subsection (a)(3)(B)’’ and inserting ‘‘in writing under subsection (a)(3)(B) and states the grounds for the requested hearing’’. (c) TREATMENT OF FRIVOLOUS REQUESTS FOR HEARINGS UPON FILING OF NOTICE OF LIEN.—Section 6320 is amended— (1) in subsection (b)(1), by striking ‘‘under subsection (a)(3)(B)’’ and inserting ‘‘in writing under subsection (a)(3)(B) and states the grounds for the requested hearing’’, and (2) in subsection (c), by striking ‘‘and (e)’’ and inserting ‘‘(e), and (g)’’. (d) TREATMENT OF FRIVOLOUS APPLICATIONS FOR OFFERS-INCOMPROMISE AND INSTALLMENT AGREEMENTS.—Section 7122 is amended by adding at the end the following new subsection: ‘‘(f) FRIVOLOUS SUBMISSIONS, ETC.—Notwithstanding any other provision of this section, if the Secretary determines that any portion of an application for an offer-in-compromise or installment agreement submitted under this section or section 6159 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.’’. (e) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by striking the item relating to section 6702 and inserting the following new item: ‘‘Sec. 6702. Frivolous tax submissions.’’.

26 USC 6320 note.

(f) EFFECTIVE DATE.—The amendments made by this section shall apply to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of the Internal Revenue Code of 1986, as amended by subsection (a). SEC.

26 USC 4132 note.

VerDate 14-DEC-2004

09:16 Jul 13, 2007

408.

ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS VACCINES TO LIST OF TAXABLE VACCINES.

(a) MENINGOCOCCAL VACCINE.—Section 4132(a)(1) (defining taxable vaccine) is amended by adding at the end the following new subparagraph: ‘‘(O) Any meningococcal vaccine.’’. (b) HUMAN PAPILLOMAVIRUS VACCINE.—Section 4132(a)(1), as amended by subsection (a), is amended by adding at the end the following new subparagraph: ‘‘(P) Any vaccine against the human papillomavirus.’’. (c) EFFECTIVE DATE.— (1) SALES, ETC.—The amendments made by this section shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act. (2) DELIVERIES.—For purposes of paragraph (1) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such paragraph

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