Pub. L. 109-280, tit. VIII, subtit. E, sec. 860

EXPANDED USE OF TAX COURT PRACTICE FEE FOR PRO SE TAXPAYERS.

EnactedYear: 2006Length: 65 wordsOfficial source

SEC. 860. EXPANDED USE OF TAX COURT PRACTICE FEE FOR PRO SE TAXPAYERS.(a) In General.—Section 7475(b) of the Internal Revenue Code of 1986 (relating to use of fees) is amended by inserting before the period at the end “and to provide services to pro se taxpayers”.(b) Effective Date.—The amendment made by this section shall take effect on the date of the enactment of this Act.