Editorial Notes
Amendments
2019—Subsec. (span)(3). Puspan. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that:
“The amendments made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.”