VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION CASES.

SEC. 423. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION CASES. (a) [26 U.S.C. 7482] In General.—Paragraph (1) of section 7482(b) is amended— (1) by striking “or” at the end of subparagraph (D), (2) by striking the period at the end of subparagraph (E), and (3) by inserting after subparagraph (E) the following new subparagraphs: “(F) in the case of a petition under section 6015(e), the legal residence of the petitioner, or “(G) in the case of a petition under section 6320 or 6330— “(i) the legal residence of the petitioner if the petitioner is an individual, and “(ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.” . (b) [26 U.S.C. 7482 note] Effective Date.— (1) In general.—The amendments made by this section shall apply to petitions filed after the date of enactment of this Act. (2) Effect on existing proceedings.—Nothing in this section shall be construed to create any inference with respect to the application of section 7482 of the Internal Revenue Code of 1986 with respect to court proceedings filed on or before the date of the enactment of this Act.