Editorial Notes
Amendments
2006—Subsec. (span). Puspan. 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
Puspan. L. 109–280, title VIII, § 860(span), 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
Puspan. 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.”