INTERNAL REVENUE SERVICE COLLECTION OF ARREARAGES.

SEC. 361. INTERNAL REVENUE SERVICE COLLECTION OF ARREARAGES. (a) Collection of Fees.—Section 6305(a) of the Internal Revenue Code of 1986 (relating to collection of certain liability) is amended— (1) by striking “and” at the end of paragraph (3); (2) by striking the period at the end of paragraph (4) and inserting “, and”; (3) by adding at the end the following new paragraph: “(5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.” ; and (4) by striking “Secretary of Health, Education, and Welfare” each place it appears and inserting “Secretary of Health and Human Services”. (b) [26 U.S.C. 6305 note] Effective Date.—The amendments made by this section shall become effective October 1, 1997.