Amendments
2022—Subsec. (b)(2)(A). [Pub. L. 117–328] substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.
2020—Subsec. (b)(2)(A). [Pub. L. 116–260] substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Amendment by [Pub. L. 117–328] applicable to contributions made after Dec. 29, 2022, see [section 605(c)(1) of Pub. L. 117–328], set out as a note under section 170 of this title.
Effective Date of 2020 Amendment
Amendment by [Pub. L. 116–260] applicable to taxable years beginning after Dec. 31, 2020, see [section 212(d) of div. EE of Pub. L. 116–260], set out as a note under section 62 of this title.
Effective Date
[Pub. L. 105–206, title III, § 3306(c)], July 22, 1998, [112 Stat. 744], as amended by [Pub. L. 106–554, § 1(a)(7) [title III, § 302(b)]], Dec. 21, 2000, [114 Stat. 2763], 2763A–632, provided that: “The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”