110 STAT. 1466 PUBLIC LAW 104-168-^JULY 30, 1996 "(A) the date 90 days after the date on which such notice was mailed, or "(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination with respect to such protest. "(4) EXCEPTION FOR JEOPARDY.—This subsection shall not apply if the Secretary finds that the collection of the penalty is in jeopardy.". 26 USC 6672 (b) EFFECTIVE DATE. —The amendment made by subsection (a) noteshall apply to proposed assessments made after June 30, 1996. SEC. 902. DISCLOSURE OF CERTAIN INFORMATION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COL- LECT AND PAY OVER TAX. (a) IN GENERAL.— Subsection (e) of section 6103 (relating to disclosure to persons having material interest), as amended by section 403, is amended by adding at the end the following new paragraph: "(9) DISCLOSURE OF CERTAIN INFORMATION WHERE MORE THAN 1 PERSON SUBJECT TO PENALTY UNDER SECTION 6672.— If the Secretary determines that a person is liable for a penalty under section 6672(a) with respect to any failure, upon request in writing of such person, the Secretary shall disclose in writing to such person— "(A) the name of any other person whom the Secretary has determined to be Uable for such penalty with respect to such failure, and "(B) whether the Secretary has attempted to collect such penalty from such other person, the general nature of such collection activities, and the amount collected.". 26 USC 6103 (b) EFFECTIVE DATE. —The amendment made by subsection (a) note. shall take effect on the date of the enactment of this Act. SEC. 903. RIGHT OF CONTRIBUTION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX. (a) IN GENERAL. —Section 6672 (relating to failure to collect and pay over tax, or attempt to evade or defeat tax) is amended by adding at the end the following new subsection: "(d) RIGHT OF CONTRIBUTION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY. —If more them 1 person is liable for the penalty under subsection (a) with respect to any tax, each person who psdd such penalty shall be entitled to recover from other persons who are Uable for such penalty an amount equal to the excess of the amount paid by such person over such person's proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding which is separate from, and is not joined or consolidated with— "(1) an action for collection of such penalty brought by the United States, or "(2) a proceeding in which the United States files a counterclaim or third-party complaint for the collection of such penalty.". 26 USC 6672 (b) EFFECTIVE DATE. —The amendment made by subsection (a) note. shall apply to penalties assessed after the date of the enactment of this Act.
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