FILING PERIOD FOR INTEREST ABATEMENT CASES.

SEC. 421. FILING PERIOD FOR INTEREST ABATEMENT CASES. (a) [26 U.S.C. 6404] In General.—Subsection (h) of section 6404 is amended— (1) by striking “Review of Denial” in the heading and inserting “Judicial Review”, and (2) by striking “if such action is brought” and all that follows in paragraph (1) and inserting“if such action is brought— “(A) at any time after the earlier of— “(i) the date of the mailing of the Secretary’s final determination not to abate such interest, or “(ii) the date which is 180 days after the date of the filing with the Secretary (in such form as the Secretary may prescribe) of a claim for abatement under this section, and “(B) not later than the date which is 180 days after the date described in subparagraph (A)(i).” . (b) [26 U.S.C. 6404 note] Effective Date.—The amendments made by this section shall apply to claims for abatement of interest filed with the Secretary of the Treasury after the date of the enactment of this Act.