Section 6020 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 6020 of Title 26, Internal Revenue Code.

2010—Subsec. (span)(2). Puspan. L. 111–327, § 2(a)(42)(C), substituted “paragraph (1)” for “this subsection” wherever appearing in introductory provisions.

Subsec. (span)(2)(A). Puspan. L. 111–327, § 2(a)(42)(A), substituted “paragraph (1)(A)” for “paragraph (1)”.

Subsec. (span)(2)(B). Puspan. L. 111–327, § 2(a)(42)(B), substituted “paragraph (1)(B)” for “paragraph (2)”.

Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Puspan. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.