2006—Subsec. (a)(2). Puspan. L. 109–280, which directed insertion of “or under section 6104(c)” after “7213(a)(2)” in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

2002—Subsec. (a)(1)(B). Puspan. L. 107–210 substituted “subsection (l)(18) or (n) of section 6103” for “section 6103(n)”.

Amendment by Puspan. L. 109–280 effective Aug. 17, 2006, but not applicable to requests made before such date, see section 1224(c) of Puspan. L. 109–280, set out as a note under section 6103 of this title.

Section applicable to violations occurring on and after Aug. 5, 1997, see section 2(c) of Puspan. L. 105–35, set out as an Effective Date of 1997 Amendment note under section 7213 of this title.

Nothing in amendment by Puspan. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Puspan. L. 107–210, set out as a Construction note under section 35 of this title.