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NOTES:


Source

(Added Pub. L. 100–647, title VI, § 6240(a), Nov. 10, 1988, 102 Stat. 3746.)

Prior Provisions

A prior section 7432 was renumbered 7437 of this title.

Effective Date

Section 6240(c) of Pub. L. 100–647 provided that: “The amendments made by this section [enacting this section] shall apply to notices provided by the taxpayer of the failure to release a lien, and damages arising, after December 31, 1988.”


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