Pub. L. 105-206, tit. III, subtit. E, pt. III, subpt. C, sec. 3443
UNIFORM ASSET DISPOSAL MECHANISM.
SEC. 3443. UNIFORM ASSET DISPOSAL MECHANISM. Not later than the date which is 2 years after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary’s delegate shall implement a uniform asset disposal mechanism for sales under section 6335 of the Internal Revenue Code of 1986. The mechanism should be designed to remove any participation in such sales by revenue officers of the Internal Revenue Service and should consider the use of outsourcing.