Page:United States Statutes at Large Volume 121.djvu/221

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[121 STAT. 200]
[121 STAT. 200]
PUBLIC LAW 110-000—MMMM. DD, 2007

121 STAT. 200

PUBLIC LAW 110–28—MAY 25, 2007

SEC. 8242. SUSPENSION OF CERTAIN PENALTIES AND INTEREST. 26 USC 6404. 26 USC 6404 note.

(a) IN GENERAL.—Paragraphs (1)(A) and (3)(A) of section 6404(g) are each amended by striking ‘‘18-month period’’ and inserting ‘‘36-month period’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to notices provided by the Secretary of the Treasury, or his delegate, after the date which is 6 months after the date of the enactment of this Act. SEC. 8243. MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR EMPLOYMENT TAX LIABILITIES.

26 USC 6330 note.

(a) IN GENERAL.—Section 6330(f) (relating to jeopardy and State refund collection) is amended— (1) by striking ‘‘; or’’ at the end of paragraph (1) and inserting a comma, (2) by adding ‘‘or’’ at the end of paragraph (2), and (3) by inserting after paragraph (2) the following new paragraph: ‘‘(3) the Secretary has served a disqualified employment tax levy,’’. (b) DISQUALIFIED EMPLOYMENT TAX LEVY.—Section 6330 of such Code (relating to notice and opportunity for hearing before levy) is amended by adding at the end the following new subsection: ‘‘(h) DISQUALIFIED EMPLOYMENT TAX LEVY.—For purposes of subsection (f), a disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor thereof) requested a hearing under this section with respect to unpaid employment taxes arising in the most recent 2-year period before the beginning of the taxable period with respect to which the levy is served. For purposes of the preceding sentence, the term ‘employment taxes’ means any taxes under chapter 21, 22, 23, or 24.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to levies served on or after the date that is 120 days after the date of the enactment of this Act. SEC. 8244. PERMANENT EXTENSION OF IRS USER FEES.

Section 7528 (relating to Internal Revenue Service user fees) is amended by striking subsection (c). SEC. 8245. INCREASE IN PENALTY FOR BAD CHECKS AND MONEY ORDERS.

26 USC 6657 note.

(a) IN GENERAL.—Section 6657 (relating to bad checks) is amended— (1) by striking ‘‘$750’’ and inserting ‘‘$1,250’’, and (2) by striking ‘‘$15’’ and inserting ‘‘$25’’. (b) EFFECTIVE DATE.—The amendments made by this section apply to checks or money orders received after the date of the enactment of this Act. SEC. 8246. UNDERSTATEMENT OF TAXPAYER LIABILITY BY RETURN PREPARERS.

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(a) APPLICATION OF RETURN PREPARER PENALTIES TO ALL TAX RETURNS.— (1) DEFINITION OF TAX RETURN PREPARER.—Paragraph (36) of section 7701(a) (relating to income tax preparer) is amended—

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