The Social Security Act, referred to in subsec. (d)(3)(E), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVI of the Act is classified generally to subchapter XVI (§ 1381 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 223 and 1616 of the Act are classified to sections 423 and 1382e, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
Section 212 of Public Law 93–66, referred to in subsec. (d)(3)(E), is set out as a note under section 1382 of Title 42, The Public Health and Welfare.
The Fair Debt Collection Practices Act, referred to in subsec. (e), is title VIII of Pub. L. 90–321, as added by Pub. L. 95–109,
2019—Subsec. (b)(1)(B). Pub. L. 116–25, § 1205(c), substituted “7 years” for “5 years”.
Subsec. (c)(2)(A)(ii). Pub. L. 116–25, § 1205(b), substituted “more than 2 years has passed since assessment” for “more than ⅓ of the period of the applicable statute of limitation has lapsed”.
Subsec. (d)(3)(E), (F). Pub. L. 116–25, § 1205(a), added subpars. (E) and (F).
2018—Subsec. (e)(2). Pub. L. 115–141, § 401(a)(351), made technical amendment to directory language of Pub. L. 114–94, § 32103(a). See 2015 Amendment note below.
2015—Subsec. (c). Pub. L. 114–94, § 32102(a), added subsec. (c). Former subsec. (c) redesignated (e).
Subsec. (d). Pub. L. 114–94, § 32102(b), added subsec. (d). Former subsec. (d) redesignated (f).
Subsec. (e). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e) redesignated (g).
Subsec. (e)(2). Pub. L. 114–94, § 32103(a), as amended by Pub. L. 115–141, § 401(a)(351), substituted “to fund the special compliance personnel program account under section 6307” for “for collection enforcement activities of the Internal Revenue Service”.
Subsec. (f). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f) redesignated (k).
Subsec. (g). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (e) as (f) and then as (g).
Subsec. (h). Pub. L. 114–94, § 32102(c), added subsec. (h).
Subsec. (i). Pub. L. 114–94, § 32102(e), added subsec. (i).
Subsec. (j). Pub. L. 114–94, § 32102(f)(1), added subsec. (j).
Subsec. (k). Pub. L. 114–94, § 32102(a), (b), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and then (k).
Pub. L. 116–25, title I, § 1205(e), “(1) Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section 6307 of this title] shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after “(2) The amendment made by subsection (c) [amending this section] shall apply to contracts entered into after the date of the enactment of this Act [“(3) The amendment made by subsection (d) [amending section 6307 of this title] shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act.”
Pub. L. 114–94, div. C, title XXXII, § 32102(g)(1), (2), “(1) The amendments made by subsections (a) and (b) [amending this section] shall apply to tax receivables identified by the Secretary [probably means Secretary of the Treasury] after the date of the enactment of this Act [“(2) The Secretary shall begin entering into contracts and agreements as described in the amendment made by subsection (c) [amending this section] within 3 months after the date of the enactment of this Act.”
Pub. L. 114–94, div. C, title XXXII, § 32102(g)(4),
Pub. L. 114–94, div. C, title XXXII, § 32103(d),
Pub. L. 108–357, title VIII, § 881(f),
Pub. L. 108–357, title VIII, § 881(e),