STATEMENTS REGARDING INSTALLMENT AGREEMENTS.

SEC. 3506. STATEMENTS REGARDING INSTALLMENT AGREEMENTS. The Secretary of the Treasury or the Secretary’s delegate shall, beginning not later than July 1, 2000, provide each taxpayer who has an installment agreement in effect under section 6159 of the Internal Revenue Code of 1986 an annual statement setting forth 112 STAT. 772the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.