View all text of Subchapter II [§ 7421 - § 7433]
§ 7430. Application of sections 7423 and 7425 to exercise of constitutional authorities
(a) In general
(b) Notification to Congress
(1) In general
(2) Exception
(c) Construction
(Pub. L. 107–206, title II, § 2011, Aug. 2, 2002, 116 Stat. 907.)