Pub. L. 105-206, tit. III, subtit. H, sec. 3710

IDENTIFICATION OF RETURN PREPARERS.

EnactedYear: 1998Length: 59 wordsOfficial source
SEC. 3710. IDENTIFICATION OF RETURN PREPARERS. (a) In General.— The last sentence of section 6109(a) (relating to identifying numbers) is amended by striking “For purposes of this subsection” and inserting “For purposes of paragraphs (1), (2), and (3)”. (b) Effective Date.— The amendment made by this section shall take effect on the date of the enactment of this Act.
Pub. L. 105-206, tit. III, subtit. H, sec. 3710: IDENTIFICATION OF RETURN PREPARERS. | Justis AI