Pub. L. 109-8, tit. VII, sec. 715
DISCHARGE OF THE ESTATE’S LIABILITY FOR UNPAID TAXES.
SEC. 715. DISCHARGE OF THE ESTATE’S LIABILITY FOR UNPAID TAXES. Section 505(b)(2) of title 11, United States Code, as amended by section 703, is amended by inserting “the estate,” after “misrepresentation,”.