Ill STAT. 1038 PUBLIC LAW 105-34—AUG. 5, 1997 26 USC 6512 note. 26 USC 6103 note. 26 USC 6501 note. Notice. (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to claims for credit or refund for tsixable years ending after the date of the enactment of this Act. SEC. 1283. REPEAL OF AUTHORITY TO DISCLOSE WHETHER PROSPEC- TIVE JUROR HAS BEEN AUDITED. (a) IN GENERAL. —Subsection (h) of section 6103 (relating to disclosure to certain Federal officers and employees for purposes of tax administration, etc.) is amended by striking paragraph (5) and by redesignating paragraph (6) as paragraph (5). (b) CONFORMING AMENDMENT. —Paragraph (4) of section 6103(p) is amended by striking "(h)(6)" each place it appeeirs sind inserting "(h)(5)". (c) EFFECTIVE DATE.—The amendments made by this section shall apply to judicial proceedings commenced after the date of the enactment of this Act. SEC. 1284. CLARIFICATION OF STATUTE OF LIMITATIONS. (a) IN GENERAL. —Subsection (a) of section 6501 (relating to limitations on assessment and collection) is amended by adding at the end thereof the following new sentence: "For purposes of this chapter, the term 'return' means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).". (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC 1286. AWARDING OF ADMINISTRATIVE COSTS. (a) RIGHT TO APPEAL TAX COURT DECISION. —Subsection (f) of section 7430 (relating to right of appeal) is amended by adding at the end the following new paragraph: "(3) APPEAL OF TAX COURT DECISION.—An order of the Tax Court disposing of a petition under paragraph (2) shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.". (b) PERIOD FOR APPLYING TO IRS FOR COSTS. — Subsection (b) of section 7430 (relating to limitations) is amended by adding at the end the following new paragraph: "(5) PERIOD FOR APPLYING TO IRS FOR ADMINISTRATIVE COSTS. —An award may be made under subsection (a) by the Internal Revenue Service for reasonable administrative costs only if the prevailing party files an application with the Internal Revenue Service for such costs before the 91st day after the date on which the final decision of the Internal Revenue Service as to the determination of the tax, interest, or penalty is mailed to such party.". (c) PERIOD FOR PETITIONING OF TAX COURT FOR REVIEW OF DENIAL OF COSTS. —Paragraph (2) of section 7430(f) (relating to right of appeal) is amended— (1) by striking "appeal to" and inserting "the filing of a petition for review with", and (2) by adding at the end the following new sentence: "If the Secretary sends by certified or registered mail a notice of such decision to the petitioner, no proceeding in the Tax Court may be initiated under this paragraph unless such petition is filed before the 91st day after the date of such mailing.".