SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF SPOUSAL RELIEF AND COLLECTION CASES.

SEC. 424. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF SPOUSAL RELIEF AND COLLECTION CASES. (a) Petitions for Spousal Relief.— (1) [26 U.S.C. 6015] In general.—Subsection (e) of section 6015 is amended by adding at the end the following new paragraph: “(6) Suspension of running of period for filing petition in title 11 cases.—In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed by such paragraph for filing such a petition with respect to such final determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 60 days thereafter.” . (2) [26 U.S.C. 6015 note] Effective Date.—The amendment made by this subsection shall apply to petitions filed under section 6015(e) of the Internal Revenue Code of 1986 after the date of the enactment of this Act. (b) Collection Proceedings.— (1) [26 U.S.C. 6330] In general.—Subsection (d) of section 6330 is amended— (A) by striking “appeal such determination to the Tax Court” in paragraph (1) and inserting “petition the Tax Court for review of such determination”, (B) by striking “Judicial review of determination” in the heading of paragraph (1) and inserting “Petition for review by tax court”, (C) by redesignating paragraph (2) as paragraph (3), and (D) by inserting after paragraph (1) the following new paragraph: “(2) Suspension of running of period for filing petition in title 11 cases.—In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1) with respect to a determination under this section, the running of the period prescribed by such subsection for filing such a petition with respect to such determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 30 days thereafter, and” . (2) [26 U.S.C. 6330 note] Effective Date.—The amendments made by this subsection shall apply to petitions filed under section 6330 of the Internal Revenue Code of 1986 after the date of the enactment of this Act. (c) [26 U.S.C. 6320] Conforming Amendment.—Subsection (c) of section 6320 is amended by striking “(2)(B)” and inserting “(3)(B)”.