PARTIAL PAYMENT OF TAX LIABILITY IN INSTALLMENT AGREEMENTS.

SEC. 843. PARTIAL PAYMENT OF TAX LIABILITY IN INSTALLMENT AGREEMENTS.(a) In General.—(1) Section 6159(a) (relating to authorization of agreements) is amended—(A) by striking “satisfy liability for payment of” and inserting “make payment on”, and(B) by inserting “full or partial” after “facilitate”.(2) Section 6159(c) (relating to Secretary required to enter into installment agreements in certain cases) is amended in the matter preceding paragraph (1) by inserting “full” before “payment”.(b) Requirement To Review Partial Payment Agreements Every Two Years.—Section 6159 is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new subsection:“(d) Secretary Required To Review Installment Agreements for Partial Collection Every Two Years.—In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.”.(c) Effective Date.—The amendments made by this section shall apply to agreements entered into on or after the date of the enactment of this Act.