Pub. L. 104-168, tit. II, sec. 202

Sec. 202. ADMINISTRATIVE REVIEW OF TERMINATION OF INSTALLMENT AGREEMENT. (a) General Rule.— Section 6159 (relating to agreements for payment of tax liability in installments) is amended by adding at the end the following new subsection: “(c) Administrative: Review.— The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.”. (b) Effective Date.— The amendment made by subsection (a) shall take effect on January 1, 1997.