NOTIFICATION OF CHANGE IN TAX MATTERS PARTNER.

SEC. 3507. NOTIFICATION OF CHANGE IN TAX MATTERS PARTNER. (a) In General.— Section 6231(a)(7) (defining tax matters partner) is amended by adding at the end the following new sentence: “The Secretary shall, within 30 days of selecting a tax matters partner under the preceding sentence, notify all partners required to receive notice under section 6223(a) of the name and address of the person selected.”. (b) Effective Date.— The amendment made by this section shall apply to selections of tax matters partners made by the Secretary of the Treasury after the date of the enactment of this Act.