Pub. L. 116-25: Jul. 1, 2019

Bill H.R. 3151 · Bluebook JCT general explanation (2022)

§ 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

Enacted § 139H

§ 527 Political organizations

(j)(7) Pub. L. 116–25 struck out “if the organization has, or has reason to expect to have, contributions exceeding $50,000 or…

§ 6011 General requirement of return, statement, or list

(e)(2)(A) Pub. L. 116–25, § 2301(a), substituted “the applicable number of” for “250”.
(e)(3)(D) Pub. L. 116–25, § 2301(c), added subpar. (D).
(e)(5) Pub. L. 116–25, § 2301(b), added par. (5) and struck out former par. (5) which related to special rules for…
(e)(6) Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media.
(h) (i) Pub. L. 116–25, § 3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i).

§ 6015 Relief from joint and several liability on joint return

(c)(4)(B)(ii)(I) Pub. L. 116–25, § 1001(b)(1)(A), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal…
(e)(7) Pub. L. 116–25, § 1203(a)(1), added par. (7).
(f) Pub. L. 116–25, § 1203(a)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “Under…

§ 6033 Returns by exempt organizations

(j)(1) Pub. L. 116–25, § 3102(a), added subpar. (A), redesignated existing provisions as subpar. (B), and inserted subpar. (B)…
(n) (o) Pub. L. 116–25, § 3101(a), added subsec. (n) and redesignated former subsec. (n) as (o).

§ 6061 Signing of returns and other documents

(b)(3) Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall…

§ 6103 Confidentiality and disclosure of returns and return information

(a)(3) Pub. L. 116–25, § 2202(b), inserted “subsection (c),” after “return information under”.
(a)(3) Pub. L. 116–25, § 2003(c)(2)(A), substituted “, (13), or (14)” for “or (13)”.
(a)(3) Pub. L. 116–25, § 1405(a)(2)(A), substituted “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”.
(c) Pub. L. 116–25, § 2202(a), inserted at end “Persons designated by the taxpayer under this subsection to receive return…
(k)(6) Pub. L. 116–25, § 1405(a)(2)(C), inserted at end “This paragraph shall not apply to any disclosure to an individual…
(k)(13) Pub. L. 116–25, § 1405(a)(1), added par. (13).
(k)(14) Pub. L. 116–25, § 2003(c)(1), added par. (14).
(p)(8)(B) Pub. L. 116–25, § 2004(b), inserted “or paragraph (9)” after “subparagraph (A)”.
(p)(9) Pub. L. 116–25, § 2004(a), added par. (9).

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

(b) Pub. L. 116–25 inserted at end “Any annual return required to be filed electronically under section 6033(n) shall be…

§ 6108 Statistical publications and studies

(d) Pub. L. 116–25 added subsec. (d).

§ 6306 Qualified tax collection contracts

(b)(1)(B) Pub. L. 116–25, § 1205(c), substituted “7 years” for “5 years”.
(c)(2)(A)(ii) Pub. L. 116–25, § 1205(b), substituted “more than 2 years has passed since assessment” for “more than ⅓ of the period…
(d)(3)(E) (d)(3)(F) Pub. L. 116–25, § 1205(a), added subpars. (E) and (F).

§ 6307 Special compliance personnel program account

(b)(2) Pub. L. 116–25, § 1205(d)(1)(A), substituted period for “, and no funds from such account shall be expended for the…
(b)(3) Pub. L. 116–25, § 1205(d)(1)(B), substituted “for other than program costs.” for “for any purpose other than for costs…
(d)(2)(B) Pub. L. 116–25, § 1205(d)(2), substituted “communications, software, technology” for “telecommunications”.
(d)(2)(C) Pub. L. 116–25, § 1205(d)(3), added subpar. (C).

§ 6311 Payment of tax by commercially acceptable means

(d)(2) Pub. L. 116–25 inserted at end “The preceding sentence shall not apply to the extent that the Secretary ensures that…

§ 6320 Notice and opportunity for hearing upon filing of notice of lien

(b)(1) Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 6330 Notice and opportunity for hearing before levy

(b)(1) Pub. L. 116–25, § 1001(b)(1)(C), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal…
(d)(3) Pub. L. 116–25 inserted “Independent” after “IRS” in heading and substituted “Internal Revenue Service Independent…

§ 6336 Sale of perishable goods

§ 6336 Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept…

§ 6402 Authority to make credits or refunds

(n) Pub. L. 116–25 added subsec. (n).

§ 6503 Suspension of running of period of limitation

(j)(1) Pub. L. 116–25, § 1207(a), substituted “coordinated industry case program” for “coordinated examination program” in…
(j)(2)(A)(i) Pub. L. 116–25, § 1207(b), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “the issuance of…
(j)(4) Pub. L. 116–25, § 1207(c), added par. (4).

§ 6603 Deposits made to suspend running of interest on potential underpayments, etc.

(d)(3)(B) Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 6621 Determination of rate of interest

(c)(2)(A)(i) Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 6651 Failure to file tax return or to pay tax

(a) Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions.
(j)(1) Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”.

§ 6713 Disclosure or use of information by preparers of returns

(b) (c) (d) Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

§ 6724 Waiver; definitions and special rules

(c) Pub. L. 116–25 substituted “the applicable number (determined under section 6011(e)(5) with respect to the calendar…

§ 7122 Compromises

(c)(3) Pub. L. 116–25, § 1102(a), added par. (3).
(e)(2) Pub. L. 116–25, § 1001(b)(1)(F), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal…

§ 7123 Appeals dispute resolution procedures

§ 7123 Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 7213 Unauthorized disclosure of information

(a)(2) Pub. L. 116–25, § 2003(c)(2)(B), substituted “, (13), or (14)” for “or (13)”.
(a)(2) Pub. L. 116–25, § 1405(a)(2)(B), substituted “(k)(10) or (13)” for “(k)(10)”.

§ 7216 Disclosure or use of information by preparers of returns

(a) Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for…

§ 7430 Awarding of costs and certain fees

§ 7430 Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 7431 Civil damages for unauthorized inspection or disclosure of returns and return information

(e) Pub. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal…

§ 7522 Content of tax due, deficiency, and other notices

(b)(3) Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 7526 Low-income taxpayer clinics

(c)(6) Pub. L. 116–25 added par. (6).

§ 7526A Return preparation programs for applicable taxpayers

Enacted § 7526A

§ 7529 Notification of suspected identity theft

Enacted § 7529

§ 7602 Examination of books and witnesses

(c)(1) Pub. L. 116–25, § 1206(a), amended par. (1) generally. Prior to amendment, text read as follows: “An officer or…
(f) Pub. L. 116–25, § 1208(a), added subsec. (f).

§ 7609 Special procedures for third-party summonses

(f) Pub. L. 116–25 inserted concluding provisions.

§ 7612 Special procedures for summonses for computer software

(c)(2)(A) Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service…

§ 7623 Expenses of detection of underpayments and fraud, etc.

(d) Pub. L. 116–25 added subsec. (d).

§ 7803 Commissioner of Internal Revenue; other officials

(c)(1)(B)(i) Pub. L. 116–25, § 1301(c), struck out before period at end “, or, if the Secretary of the Treasury so determines, at a…
(c)(2)(B)(ii)(III) Pub. L. 116–25, § 1301(b)(1), substituted “the 10 most” for “at least 20 of the most”.
(c)(2)(B)(ii)(VIII) (c)(2)(B)(ii)(IX) (c)(2)(B)(ii)(X) (c)(2)(B)(ii)(XI) (c)(2)(B)(ii)(XII) (c)(2)(B)(ii)(XIII) Pub. L. 116–25, § 1301(a)(2), (b)(3)(B), added subcls. (VIII) and (XII), redesignated former subcls. (VIII) to (X) as…
(c)(2)(B)(iii) Pub. L. 116–25, § 1301(b)(3)(C), inserted at end “The preceding sentence shall not apply with respect to statistical…
(c)(2)(E) Pub. L. 116–25, § 1301(b)(2), added subpar. (E).
(c)(5) Pub. L. 116–25, § 1301(a)(1), added par. (5).
(e) Pub. L. 116–25, § 1001(a), added subsec. (e).
(f) Pub. L. 116–25, § 2101(a), added subsec. (f).

§ 7804 Other personnel

(d) Pub. L. 116–25 added subsec. (d).

§ 7812 Streamlined critical pay authority for information technology positions

Enacted § 7812