102 STAT. 3572

PUBLIC LAW 100-647—NOV. 10, 1988

Effective date.
26 USC 7609

note-

26 USC 3402
note-

Effective date.

26 USC 6011

(2) Subsection (i) of section 7609 of the 1986 Code is
amended —

(A) by striking out "the third-party recordkeeper" in
paragraph (4) and inserting in lieu thereof "the summoned
party", and

(B) by inserting "AND SUMMONED PARTY" after "RECORD-
KEEPER" in the subsection heading.

(3) The amendments made by this subsection shall take effect
On the date of the enactment of this Act.

(m) AMENDMENT RELATED TO SECTION 1562 OF THE REFORM ACT.—
Subsection (d) of section 6212 of the 1986 Code is amended by adding
at the end thereof the following new sentence: "Nothing in this
subsection shall affect any suspension of the running of any period
of limitations during any period during which the rescinded notice
was outstanding."

(n) AMENDMENT RELATED TO SECTION 1563 OF THE REFORM ACT.—
Subparagraph (B) of section 6404(e)(l) of the 1986 Code is amended—

(1) by inserting "error or" before "delay", and

(2) by inserting "erroneous or" before "dilatory".

(o) AMENDMENT RELATED TO SECTION 1565 OF THE REFORM ACT.—
Effective with respect to levies made after December 31, 1988,
paragraph (10) of section 6334(a) of the 1986 Code is amended —

(1) in subparagraph (A) —

(A) by striking out "IV" and inserting in lieu thereof "III,
IV, V,", and

(B) by adding "or" at the end thereof,

(2) in subparagraph (C) by striking out "21," and inserting in
lieu thereof "13, 21, 23," and

(3) by striking out subparagraph (B) and redesignating
subparagraph (C) as subparagraph (B).

(p) AMENDMENT RELATED TO SECTION 1581 OF THE REFORM ACT.-—
Subsection (c) of section 1581 of the Reform Act is amended by
adding at the end thereof the following new sentence:
"The preceding sentence shall not apply if its application would
result in an increase in the number of withholding allowances for
the employee."

(q) GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST. —

(1) Subsection (a) of section 6011 of the 1986 Code is amended
by striking out "for the collection thereof7 and inserting in lieu
thereof "with respect to the collection thereof.

(2) The amendment made by paragraph (1) shall take effect on
the date of the enactment of this Act.

(r) CERTAIN REFUNDABLE CREDITS To BE ASSESSED UNDER DEFI-

CIENCY ^^ROf VTJT T"R.1?*? ••

(1) Subsection (a) of section 6201 of the 1986 Code is amended
by striking out paragraph (4).

(2) Paragraph (4) of section 621 l(b) is amended to read as
follows:

"(4) For purposes of subsection (a)—

"(A) any excess of the sum of the credits allowable under
sections 32 and 34 over the tax imposed by subtitle A
(determined without regard to such credits), and

"(B) any excess of the sum of such credits as shown by the
taxpayer on his return over the amount shown as the tax
by the taxpayer on such return (determined without regard
to such credits),
shall be taken into account as negative amounts of tax."