New Title XXXII sets forth procedures for actions under sections 6320 (c) and 6330 (d) of this title, added by sec. 3401 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, 112 Stat. 746. Sections 6320 (c) and 6330 (d) of this title provide for judicial review of determinations made under sections 6320 and 6330 of this title regarding liens or levies against property or rights to property. Those sections are effective with respect to collection actions initiated after Jan. 18, 1999, and the Rules of this Title XXXII likewise are effective generally as to lien and levy actions commenced with respect to collection actions initiated after Jan. 18, 1999; except that Rule 331 (c) is effective as to proceedings commenced on or after Dec. 21, 2000.

New Rule 330 is effective as to lien and levy actions commenced with respect to collection actions initiated after Jan. 18, 1999.