Amendments
2006—Subsec. (b). [Pub. L. 109–280] inserted “and to provide services to pro se taxpayers” before period at end.
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
[Pub. L. 109–280, title VIII, § 860(b)], Aug. 17, 2006, [120 Stat. 1020], provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”
Effective Date
[Pub. L. 99–514, title XV, § 1553(c)], Oct. 22, 1986, [100 Stat. 2754], provided that: “The amendments made by this section [enacting this section and amending sections 7472 and 7473 of this title] shall take effect on January 1, 1987.”