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Social Security: getdoc

Social Security: getdoc

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(A) In section 308(a) (42 U.S.C. 242m(a)), subpara-
graphs (A), (B), (C), and (D) of paragraph (1).
(B) Section 403 (42 U.S.C. 283).
(29) Section 404 of the Health Services and Centers Amend-
ments of 1978 (42 U.S.C. 242p) (Public Law 95–626).
(30) The following provisions of the Older Americans Act

of 1965:

(A) Section 206(d) (42 U.S.C. 3017(d)).
(B) Section 207 (42 U.S.C. 3018).
(31) Section 308 of the Age Discrimination Act of 1975
(42 U.S.C. 6106a(b)).
(32) Section 509(c)(3) of the Americans with Disabilities
Act 0f 1990 (42 U.S.C. 12209(c)(3)).
(33) Section 4207(f) of the Omnibus Budget Reconciliation
Act of 1990 (42 U.S.C. 1395b–1 note).

SEC. 302. EXTENSION OF DEADLINES FOR IRS COMPLIANCE WITH CER-
TAIN NOTICE REQUIREMENTS.

(a) ANNUALINSTALLMENTAGREEMENTNOTICE.—Section 3506
of the Internal Revenue Service Restructuring and Reform Act
of 1998 is amended by striking ‘‘July 1, 2000’’ and inserting
‘‘September 1, 2001’’.

(b) NOTICEREQUIREMENTSRELATINGTOCOMPUTATIONOFPEN-
ALTY.—Subsection (c) of section 3306 of the Internal Revenue Serv-
ice Restructuring and Reform Act of 1998 is amended—
(1) by striking ‘‘December 31, 2000’’ and inserting ‘‘June

30, 2001’’, and

(2) by adding at the end the following: ‘‘In the case of
any notice of penalty issued after June 30, 2001, and before
July 1, 2003, the requirements of section 6751(a) of the Internal
Revenue Code of 1986 shall be treated as met if such notice
contains a telephone number at which the taxpayer can request
a copy of the taxpayer’s assessment and payment history with
respect to such penalty.’’.
(c) NOTICEREQUIREMENTSRELATINGTOINTERESTIMPOSED.—
Subsection (c) of section 3308 of the Internal Revenue Service
Restructuring and Reform Act of 1998 is amended—
(1) by striking ‘‘December 31, 2000’’ and inserting ‘‘June

30, 2001’’, and

(2) by adding at the end the following: ‘‘In the case of
any notice issued after June 30, 2001, and before July 1,
2003, to which section 6631 of the Internal Revenue Code
of 1986 applies, the requirements of section 6631 of such Code
shall be treated as met if such notice contains a telephone
number at which the taxpayer can request a copy of the tax-
payer’s payment history relating to interest amounts included
in such notice.’’.

SEC. 303. EXTENSION OF AUTHORITY FOR UNDERCOVER OPERATIONS.

Paragraph (6), and the last sentence, of section 7608(c) are
each amended by striking ‘‘January 1, 2001’’ and inserting ‘‘January
1, 2006’’.

SEC. 304. CONFIDENTIALITY OF CERTAIN DOCUMENTS RELATING TO
CLOSING AND SIMILAR AGREEMENTS AND TO AGREE-
MENTS WITH FOREIGN GOVERNMENTS.

(a) CLOSINGANDSIMILARAGREEMENTSTREATEDASRETURN
INFORMATION.—Paragraph (2) of section 6103(b) (defining return

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114 STAT. 2763A–633

PUBLIC LAW 106–554—APPENDIX G

information) is amended by striking ‘‘and’’ at the end of subpara-
graph (B), by inserting ‘‘and’’ at the end of subparagraph (C),
and by inserting after subparagraph (C) the following new subpara-
graph:

‘‘(D) any agreement under section 7121, and any simi-
lar agreement, and any background information related
to such an agreement or request for such an agreement,’’.
(b) AGREEMENTSWITHFOREIGNGOVERNMENTS.—
(1) INGENERAL.—Subchapter B of chapter 61 (relating to
miscellaneous provisions) is amended by inserting after section
6104 the following new section:

‘‘SEC. 6105. CONFIDENTIALITY OF INFORMATION ARISING UNDER
TREATY OBLIGATIONS.

‘‘(a) INGENERAL.—Tax convention information shall not be

disclosed.

‘‘(b) EXCEPTIONS.—Subsection (a) shall not apply—
‘‘(1) to the disclosure of tax convention information to per-
sons or authorities (including courts and administrative bodies)
which are entitled to such disclosure pursuant to a tax conven-
tion,

‘‘(2) to any generally applicable procedural rules regarding
applications for relief under a tax convention, or
‘‘(3) in any case not described in paragraphs (1) or (2),
to the disclosure of any tax convention information not relating
to a particular taxpayer if the Secretary determines, after con-
sultation with each other party to the tax convention, that
such disclosure would not impair tax administration.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) TAXCONVENTIONINFORMATION.—The term ‘tax conven-
tion information’ means any—
‘‘(A) agreement entered into with the competent
authority of one or more foreign governments pursuant
to a tax convention,
‘‘(B) application for relief under a tax convention,
‘‘(C) any background information related to such agree-
ment or application,
‘‘(D) document implementing such agreement, and
‘‘(E) any other information exchanged pursuant to a
tax convention which is treated as confidential or secret
under the tax convention.
‘‘(2) TAXCONVENTION.—The term ‘tax convention’ means—
‘‘(A) any income tax or gift and estate tax convention,

or

‘‘(B) any other convention or bilateral agreement
(including multilateral conventions and agreements and
any agreement with a possession of the United States)
providing for the avoidance of double taxation, the preven-
tion of fiscal evasion, nondiscrimination with respect to
taxes, the exchange of tax relevant information with the
United States, or mutual assistance in tax matters.

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