PERSONAL DELIVERY OF NOTICE OF PENALTY UNDER SECTION 6672.

SEC. 3307. PERSONAL DELIVERY OF NOTICE OF PENALTY UNDER SECTION 6672. (a) In General.— Paragraph (1) of section 6672(b) (relating to failure to collect and pay over tax, or attempt to evade or defeat tax) is amended by inserting “or in person” after “section 6212(b)”. (b) Conforming Amendments.— (1) Paragraph (2) of section 6672(b) is amended by inserting “(or, in the case of such a notice delivered in person, such delivery)” after “paragraph (1)”. (2) Paragraph (3) of section 6672(b) is amended by inserting “or delivered in person” after “mailed” each place it appears. (C) Effective Date.— The amendments made by this section shall take effect on the date of the enactment of this Act.