EXTENSION OF TIME LIMIT FOR CONTESTING IRS LEVY.

SEC. 11071. EXTENSION OF TIME LIMIT FOR CONTESTING IRS LEVY.(a) Extension of Time for Return of Property Subject to Levy.—Subsection (b) of section 6343 is amended by striking “9 months” and inserting “2 years”.(b) Period of Limitation on Suits.—Subsection (c) of section 6532 is amended—(1) by striking “9 months” in paragraph (1) and inserting “2 years”, and(2) by striking “9-month” in paragraph (2) and inserting “2-year”.131 STAT. 2092(c) Effective Date.—The amendments made by this section shall apply to—(1) levies made after the date of the enactment of this Act, and(2) levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date.