Page:United States Statutes at Large Volume 114 Part 5.djvu/672

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114 STAT. 2763A-632 PUBLIC LAW 106-554—APPENDIX G (A) In section 308(a) (42 U.S.C. 242m(a)), subparagraphs (A), (B), (C), and (D) of paragraph (1). (B) Section 403 (42 U.S.C. 283). (29) Section 404 of the Health Services and Centers Amendments of 1978 (42 U.S.C. 242p) (Public Law 95-626). (30) The following provisions of the Older Americans Act of 1965: (A) Section 206(d) (42 U.S.C. 3017(d)). (B) Section 207 (42 U.S.C. 3018). (31) Section 308 of the Age Discrimination Act of 1975 (42 U.S.C. 6106a(b)). (32) Section 509(c)(3) of the Americans with Disabilities Act Of 1990 (42 U.S.C. 12209(c)(3)). (33) Section 4207(f) of the Omnibus Budget Reconciliation Act of 1990 (42 U.S.C. 1395b-l note). SEC. 302. EXTENSION OF DEADLINES FOR IRS COMPLIANCE WITH CER- TAIN NOTICE REQUIREMENTS. (a) ANNUAL INSTALLMENT AGREEMENT NOTICE. —Section 3506 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by striking "July 1, 2000" and inserting "September 1, 2001". (b) NOTICE REQUIREMENTS RELATING TO COMPUTATION OF PEN- ALTY.— Subsection (c) of section 3306 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended— (1) by striking "December 31, 2000" and inserting "June 30, 2001", and (2) by adding at the end the following: "In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's assessment and payment history with respect to such penalty.". (c) NOTICE REQUIREMENTS RELATING TO INTEREST IMPOSED. — Subsection (c) of section 3308 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended— (1) by striking "December 31, 2000" and inserting "June 30, 2001", and (2) by adding at the end the following: "In the case of any notice issued after June 30, 2001, and before July 1, 2003, to which section 6631 of the Internal Revenue Code of 1986 applies, the requirements of section 6631 of such Code shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's payment history relating to interest amounts included in such notice.". SEC. 303. EXTENSION OF AUTHORITY FOR UNDERCOVER OPERATIONS. Paragraph (6), and the last sentence, of section 7608(c) are each amended by striking "January 1, 2001" and inserting "January 1, 2006". SEC. 304. CONFIDENTIALITY OF CERTAIN DOCUMENTS RELATING TO CLOSING AND SIMILAR AGREEMENTS AND TO AGREE- MENTS WITH FOREIGN GOVERNMENTS. (a) CLOSING AND SIMILAR AGREEMENTS TREATED AS RETURN INFORMATION.—Paragraph (2) of section 6103(b) (defining return