NOTICE OF REQUEST FOR A DETERMINATION OF TAXES.

SEC. 703. NOTICE OF REQUEST FOR A DETERMINATION OF TAXES. Section 505(b) of title 11, United States Code, is amended—(1) in the first sentence, by inserting “at the address and in the manner designated in paragraph (1)” after “determination of such tax”;(2) by striking “(1) upon payment” and inserting “(A) upon payment”;(3) by striking “(A) such governmental unit” and inserting “(i) such governmental unit”;(4) by striking “(B) such governmental unit” and inserting “(ii) such governmental unit”;(5) by striking “(2) upon payment” and inserting “(B) upon payment”;(6) by striking “(3) upon payment” and inserting “(C) upon payment”;(7) by striking “(b)” and inserting “(2)”; and(8) by inserting before paragraph (2), as so designated, the following:“(b)(1)(A) The clerk shall maintain a list under which a Federal, State, or local governmental unit responsible for the collection of taxes within the district may—“(i) designate an address for service of requests under this subsection; and“(ii) describe where further information concerning additional requirements for filing such requests may be found.“(B) If such governmental unit does not designate an address and provide such address to the clerk under subparagraph (A), any request made under this subsection may be served at the address for the filing of a tax return or protest with the appropriate taxing authority of such governmental unit.”.