Section 6020 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section
6020 of Title
26, Internal Revenue Code.
Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of
Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section
101 of this title.