Pub. L. 110-28, tit. VIII, subtit. B, pt. 2, sec. 8242

SUSPENSION OF CERTAIN PENALTIES AND INTEREST.

EnactedYear: 2007Length: 64 wordsOfficial source

SEC. 8242. SUSPENSION OF CERTAIN PENALTIES AND INTEREST.(a) In General.—Paragraphs (1)(A) and (3)(A) of section 6404(g) are each amended by striking “18-month period” and inserting “36-month period”.(b) Effective Date.—The amendments made by this section shall apply to notices provided by the Secretary of the Treasury, or his delegate, after the date which is 6 months after the date of the enactment of this Act.