DISCLOSURE OF COLLECTION ACTIVITIES.

Sec. 403. DISCLOSURE OF COLLECTION ACTIVITIES. (a) In general.— Subsection (e) of section 6103 (relating to disclosure to persons having material interest) is amended by adding at the end the following new paragraph: “(8) Disclosure of Collection Activities With Respect to Joint Return.— If any deficiency of tax with respect to a joint return is assessed and the individuals filing such return are no longer married or no longer reside in the same household, upon request in writing by either of such individuals,110 STAT. 1460 the Secretary shall disclose in writing to the individual making the request whether the Secretary has attempted to collect such deficiency from such other individual, the general nature of such collection activities, and the amount collected. the preceding sentence shall not apply to any deficiency which may not be collected by reason of section 6502.”. (b) Effective Date.— The amendment made by this section shall apply to requests made after the date of the enactment of this Act.