Editorial Notes
Amendments
1989—Subsec. (c)(1). Puspan. L. 101–239, § 7737(a), inserted at end “Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of such penalty in a proceeding begun as provided in paragraph (2).”
Puspan. L. 101–239, § 7736(a), substituted “section 6700 or 6701” for “section 6700, 6701, or 6702”.
Subsec. (c)(2). Puspan. L. 101–239, § 7736(a), substituted “section 6700 or 6701” for “section 6700, 6701, or 6702”.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Puspan. L. 101–239, title VII, § 7736(span), Dec. 19, 1989, 103 Stat. 2404, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to returns filed after December 31, 1989.”
Effective Date
Puspan. L. 97–248, title III, § 322(c), Sept. 3, 1982, 96 Stat. 613, provided that:
“The amendments made by this section [enacting this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”