MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR EMPLOYMENT TAX LIABILITIES.

SEC. 8243. MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR EMPLOYMENT TAX LIABILITIES.(a) In General.—Section 6330(f) (relating to jeopardy and State refund collection) is amended—(1) by striking “; or” at the end of paragraph (1) and inserting a comma,(2) by adding “or” at the end of paragraph (2), and(3) by inserting after paragraph (2) the following new paragraph:“(3) the Secretary has served a disqualified employment tax levy,”.(b) Disqualified Employment Tax Levy.—Section 6330 of such Code (relating to notice and opportunity for hearing before levy) is amended by adding at the end the following new subsection:“(h) Disqualified Employment Tax Levy.—For purposes of subsection (f), a disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor thereof) requested a hearing under this section with respect to unpaid employment taxes arising in the most recent 2-year period before the beginning of the taxable period with respect to which the levy is served. For purposes of the preceding sentence, the term ‘employment taxes’ means any taxes under chapter 21, 22, 23, or 24.”.(c) Effective Date.—The amendments made by this section shall apply to levies served on or after the date that is 120 days after the date of the enactment of this Act.