PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-647 (15) Paragraph (5) of section 3121(a) is amended by striking the semicolon at the end of subparagraph (G) and inserting a comma. (16) Subparagraph (B) of section 4946(c)(3) is amended by striking "the lowest rate of compensation prescribed for GS-16 of the General Schedule under section 5332" and inserting "the lowest rate of basic pay for the Senior Executive Service under section 5382". (17) Subsection (p) of section 6103 is amended— (A) in paragraph (4), in the matter preceding subparagraph (A)— (i) by striking the second comma after "(13)", and (ii) by striking "(7)" and all that follows through "shall, as a condition" and inserting "(7), (8), (9), (12), (15), or (16) or any other person described in subsection (1)(16) shall, as a condition", and (B) in paragraph (4)(F)(ii), by striking the second comma after "(14)". (18) Paragraph (5) of section 6166(k) is amended by striking "2035(d)(4)" and inserting "2035(c)(2)". (19) Subsection (a) of section 6512 is amended by striking "; and" at the end of paragraphs (1), (2), and (5) and inserting ", and". (20) Paragraph (1) of section 6611(g) is amended by striking the comma after "(b)(3)". (21) Subparagraphs (A) and (B) of section 6655(e)(5) are amended by striking "subsections (d)(5) and (1)(3)(B)" and inserting "subsection (d)(5)". (22) The subchapter heading for subchapter D of chapter 67 is amended by capitalizing the first letter of the second word. (23)(A) Section 6724(d)(1)(B) is amended by striking clauses (xiv) through (xvii) and inserting the following: "(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels), "(xv) section 4101(d) (relating to information reporting with respect to fuels taxes), "(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the . Secretary in case of elective recognition of gain or loss), or "(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts), and". (B) Section 6010(o)(4)(C) of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by striking "inserting 'or', and by adding at the end" and inserting "inserting ', or', and by adding after subparagraph (Z)". (24) Subsection (a) of section 7421 is amended by striking " 66 72(b)" and inserting "6672(c)". (25) Paragraph (3) of section 7430(c) is amended— (A) in the paragraph heading, by striking "ATTORNEYS" and inserting "ATTORNEYS' ", and (B) in subparagraph (B), by striking "attorneys fees" each place it appears and inserting "attorneys' fees".
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