Prior Provisions
A prior section 6326 was renumbered 6327 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
[Pub. 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 (b) [set out below].”
Regulations
[Pub. L. 100–647, title VI, § 6238(b)], 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.