Editorial Notes
Prior Provisions
A prior section 6326 was renumbered 6327 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 100–647, title VI, § 6238(d), Nov. 10, 1988, 102 Stat. 3743, provided that:
“The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (span) [set out below].”
Regulations
Puspan. L. 100–647, title VI, § 6238(span), Nov. 10, 1988, 102 Stat. 3743, required Secretary of the Treasury or Secretary’s delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this section] within 180 days after Nov. 10, 1988.