Section 1429 of this title, referred to in subsec. (c)(2), was in the original a reference to section 6210 of Pub. L. 112–96, this section, and was translated as if it had been a reference to section 6209 of Pub. L. 112–96, which is classified to section 1429 of this title, to reflect the probable intent of Congress. Section 6210 does not relate to audits.