112 STAT. 744 PUBLIC LAW 105-206-^ULY 22, 1998 SEC. 3306. PROCEDURAL REQUIREMENTS FOR IMPOSITION OF PENALTIES AND ADDITIONS TO TAX. (a) IN GENERAL.— <;!hapter 68 (relating to additions to the tax, additional amounts, and assessable penalties) is amended by adding at the end the following new subchapter: "Subchapter C—Procedural Requirements Applicability. 26 USC 6751 note. "Sec. 6751. Procedural requirements. "SEC. 6751. PROCEDURAL REQUIREMENTS. "(a) COMPUTATION OF PENALTY INCLUDED IN NOTICE. —The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty. " (b) APPROVAL OF ASSESSMENT. — "(1) IN GElsTERAL.— No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. "(2) EXCEPTIONS. — Paragraph (1) shall not apply to— "(A) any addition to tax under section 6651, 6654, or 6655; or "(B) any other penalty automatically calculated through electronic means. "(c) PENALTIES.— For purposes of this section, the term 'penalty' includes any addition to tax or any additional amount.". (b) CONFORMING AMENDMENT. — The table of subchapters for chapter 68 is amended by adding at the end the following new item: "SUBCHAPTER C. Procedural requirements.". (c) EFFECTIVE DATE. —The amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2000. SEC. 3307. PERSONAL DELIVERY OF NOTICE OF PENALTY UNDER SECTION 6672. (a) IN GENERAL. —Paragraph (1) of section 6672(b) (relating to failure to collect and pay over tax, or attempt to evade or defeat tax) is amended by inserting "or in person" after "section 6212(b)". (b) CONFORMING AMENDMENTS. — (1) Paragraph (2) of section 6672(b) is amended by inserting "(or, in the case of such a notice delivered in person, such delivery)" after "paragraph (1)". (2) Paragraph (3) of section 6672(b) is amended by inserting "or delivered in person" after "mailed" each place it appears. 26 USC 6672 (c) EFFECTIVE DATE. —The amendments made by this section note. shall take effect on the date of the enactment of this Act. SEC. 3308. NOTICE OF INTEREST CHARGES. (a) IN GENERAL. —Chapter 67 (relating to interest) is amended by adding at the end the following new subchapter:
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