ENROLLED AGENTS INCLUDED AS THIRD-PARTY RECORDKEEPERS.

Sec. 1001. ENROLLED AGENTS INCLUDED AS THIRD-PARTY RECORDKEEPERS. (a) In general.— Paragraph (3) of section 7609(a) (relating to third-party recordkeeper denned) is amended by striking “and” at the end of subparagraph (G), by striking the period at the end of subparagraph (H) and inserting “; and”, and by adding at the end the following the subparagraph: 110 STAT. 1468 “(I) any enrolled agent.”. (b) Effective Date.— The amendment made by subsection (a) shall apply to summonses issued after the date of the enactment of this Act.