PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-431 " (2) RELEASE OR DISCHARGE OF UEN.— If a lien is imposed pursuant to paragraph (1), the Secretary shall issue a certificate of discharge or a release of such lien in connection with a transfer of the property if there is furnished to the Secretary (and accepted by him) a bond in such sum as the Secretary determines appropriate or the transferor agrees to the imposition of a substitute lien under paragraph (I)(B) in such sum as the Secretary determines appropriate. The Secretary shall respond to any request to discharge or release a lien imposed pursuant to paragraph (1) in connection with a transfer of property not later than 90 days after the date the request for such a discharge or release is made. "(c) DENIAL, REVOCATION, OR SUSPENSION OF REGISTRATION. —Rules similar to the rules of section 4222(c) shall apply to registration under this section. "(d) INFORMATION REPORTING.—The Secretary may require— "(1) information reporting by any person registered under this section, and "(2) information reporting by such other persons as the Secretary deems necessary to carry out this part." (2) CLARIFICATION OF GENERAL REGISTRATION RULES. — Subsection (c) of section 4222 is amended— (A) by striking "revoked or suspended" in the material preceding paragraph (1) and inserting "denied, revoked, or suspended, (B) by striking "revocation or suspension" each place it appears and inserting "denial, revocation, or suspension", and (C) by striking in the heading "REVOCATION OR SUSPEN- SION" and inserting "DENIAL, REVOCATION, OR SUSPENSION". (3) DISCLOSURE PERMITTED OF REGISTRATION INFORMATION. — Subsection (k) of section 6103 is amended by adding at the end thereof the following new paragraph: "(7) DISCLOSURE OF EXCISE TAX REGISTRATION INFORMATION. — To the extent the Secretary determines that disclosure is necessary to permit the effective administration of subtitle D, the Secretary may disclose— "(A) the name, address, and registration number of each person who is registered under any provision of subtitle D (and, in the case of a registered terminal operator, the address of each terminal operated by such operator), and "(B) the registration status of any person." (4) CONFORMING AMENDMENT.—Section 4093 is amended by striking subsection (e) (relating to special administrative rules) and by redesignating subsection (f) as subsection (e). (c) CERTAIN ADDITIONAL PERSONS LIABLE FOR TAX WHERE WILLFUL FAILURE TO PAY. —Subpart C of part III of subchapter A of chapter 32 is amended by adding at the end thereof the following new section: "SEC. 4103. CERTAIN ADDITIONAL PERSONS LIABLE FOR TAX WHERE WILLFUL FAILURE TO PAY. "In any case in which there is a willful failure to pay the tax imposed by section 4081 or 4091, each person— "(1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or
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