AMENDMENTS RELATED TO SUBTITLE C AND FOLLOWING SUBTITLES.

SEC. 7822. AMENDMENTS RELATED TO SUBTITLE C AND FOLLOWING SUBTITLES. (a) Amendment Related to Section 10301 of the 1987 Act.—Paragraph (1) of section 6655(e) is amended by striking “section (d)(1)” and inserting “subsection (d)(1)”. (b) Amendments Related to Section 10502 of the 1987 Act.— (1) Paragraph (1) of section 6427(i) is amended by striking “subsection (a)” and all that follows through “by any person” and inserting “subsection (a), (b), (c), (d), (e), (g), (h), (1), or (q) by any person”. 103 STAT. 2425 (2) Clause (i) of section 6427(i)(2)(A) is amended to read as follows: “(i) $1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and (q), or”, (3) Subparagraph (B) of section 64270)(2) is amended to read as follows: “(B) Special rule.—If the requirements of subparagraph (A)(ii) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in subparagraph (A)(ii).” (4) The subsection of section 6427 relating to payments for taxes imposed by section 4041(d) is redesignated as subsection (p). (5) Paragraph (3) of section 9502(b) is amended by striking “, and” and inserting “; and”. (6) Subparagraph (A) of section 9503(b)(4) is amended by striking “sections 4041(d)” and inserting “section 4041(d)”. (7) Subsections (b)(3) and (c)(2)(A) of section 9508 are each amended by striking “Storage Trust Fund” and inserting “Storage Tank Trust Fund”. (c) Amendment Related to Section 10611 of the 1987 Act.—The table of sections for part II of subchapter B of chapter 1 is amended by inserting “Illegal” before “Federal” in the item relating to section 90. (d) Amendments Related to Section 10713 of the 1987 Act.— (1) Subparagraph (G) of section 10713(b)(2) of the 1987 Act is amended to read as follows: “(G) Paragraph (3) of section 7611(i) is amended by striking all that follows ‘income tax)’ and inserting “, section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),’.” (2) Clause (iii) of section 10713(b)(2)(E) of the 1987 Act is amended to read as follows: “(iii) by striking ‘6851(a) nor 6861(a)’ in subsection (b)(3)(A)(iii) and inserting ‘6851(a), 6852(a), nor 6861(a)’.”