118 STAT. 1585 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(3) SECRETARIAL LIST.—The Secretary may prescribe a list of positions which the Secretary believes do not meet the 1 or more of the standards specified in paragraph (2)(B)(i), section 6664(d)(2), and section 6694(a)(1). Such list (and any revisions thereof) shall be published in the Federal Register or the Internal Revenue Bulletin.’’. (2) CONFORMING AMENDMENT.—Paragraph (2) of section 6662(d) is amended by striking subparagraph (D). (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after the date of the enact ment of this Act. SEC. 820. MODIFICATION OF ACTIONS TO ENJOIN CERTAIN CONDUCT RELATED TO TAX SHELTERS AND REPORTABLE TRANS ACTIONS. (a) IN GENERAL.—Section 7408 (relating to action to enjoin promoters of abusive tax shelters, etc.) is amended by redesignating subsection (c) as subsection (d) and by striking subsections (a) and (b) and inserting the following new subsections: ‘‘(a) AUTHORITY TO SEEK INJUNCTION.—A civil action in the name of the United States to enjoin any person from further engaging in specified conduct may be commenced at the request of the Secretary. Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in specified conduct. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person. ‘‘(b) ADJUDICATION AND DECREE.—In any action under sub section (a), if the court finds— ‘‘(1) that the person has engaged in any specified conduct, and ‘‘(2) that injunctive relief is appropriate to prevent recur rence of such conduct, the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under this title. ‘‘(c) SPECIFIED CONDUCT.—For purposes of this section, the term ‘specified conduct’ means any action, or failure to take action, which is— ‘‘(1) subject to penalty under section 6700, 6701, 6707, or 6708, or ‘‘(2) in violation of any requirement under regulations issued under section 330 of title 31, United States Code.’’. (b) CONFORMING AMENDMENTS.—(1) The heading for section 7408 is amended to read as follows: ‘‘SEC. 7408. ACTIONS TO ENJOIN SPECIFIED CONDUCT RELATED TO TAX SHELTERS AND REPORTABLE TRANSACTIONS.’’. (2) The table of sections for subchapter A of chapter 76 is amended by striking the item relating to section 7408 and inserting the following new item: ‘‘Sec. 7408. Actions to enjoin specified conduct related to tax shelters and re portable transactions.’’. (c) EFFECTIVE DATE.—The amendment made by this section shall take effect on the day after the date of the enactment of this Act. 26 USC 7408 note. 26 USC 6662 note. Federal Register, publication.
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