#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #fejf  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to susp5d ! p]iod 
( limitations on fil+ a claim = cr$it or
 refund dur+ collection action proce$+s1
 to prohibit ! cr$it+ ( ov]paym5ts aga9/
 disput$ tax liability dur+ su*         
proce$+s1 & to exp& ! jurisdiction ( !  
,tax ,c\rt4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,taxpay] ,due ,process  
,enhancem5t ,act4  #b4 ,susp5sion (     
p]iod ( limitations on fil+ a claim =   
cr$it or refund dur+ collection action  
proce$+s  7a7 ,9 g5]al ,section         
#fccj7;e77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ subsection  
7a71 7b71 or 7c7 ( section #feaa 7relat+
 to limitations on cr$it or refund71    
aft] section #fejb 7relat+ to collection
 aft] assessm5t714  7b7 ,p]iod (        
limitations on fil+ a claim = cr$it or  
refund ,section #fccj7;e7 ( su* ,code is
 am5d$ by add+ at ! end ! foll[+ new    
p>agraph3  7#c7 ,p]iod ( limitations on 
fil+ a claim = cr$it or refund ,9 ! case

 ( ! runn+ ( any p]iod ( limitations "u 
subsection 7a71 7b71 or 7c7 ( section   
#feaa ) respect to ! fil+ ( any claim = 
cr$it or refund1 p>agraph 7#a7--  7,a7  
%all apply only to ! ext5t t su* cr$it  
or refund relates to an und]ly+ tax     
liability prop]ly disput$ at ! he>+     
reque/$ "u ?is section1 &  7,b7 %all n  
result 9 a susp5sion ( ! runn+ ( su*    
p]iod ( limitations aft] any date on :i*
 a lapse ( a deadl9e1 a c\rt fil+1 or a 
c\rt ord] e/abli%es t ! taxpay] has     
=feit$ or o!rwise lo/ ! "r to pursue su*
 dispute4  4  7c7 ,cross ref]5ce        
,section #feaa7;i7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#h7 ,= limitations 9 case ( collection 
action proce$+s1 see section #fccj7;e74 
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to ! runn+ (  
any p]iod ( limitations if su* p]iod    
7det]m9$ )\t reg>d to ! am5dm5ts made by
 ?is section7 ends on or aft] ! date ( !
 enactm5t ( ?is ,act4  #c4 ,prohibition 
on cr$it+ ( ov]paym5ts aga9/ disput$ tax

 liability dur+ collection action       
proce$+s  7a7 ,9 g5]al ,section #fdjb ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7o7 ,prohibition on cr$it+ 
( ov]paym5ts aga9/ disput$ tax liability
 dur+ collection action proce$+s ,if a  
he>+ is prop]ly reque/$ "u section      
#fcbj7;a77#c77;,b7 or                   
#fccj7;a77#c77;,b71 & an und]ly+ tax    
liability ref]r$ to 9 section           
#fccj7;c77#b77;,b7 is prop]ly disput$ at
 su* he>+1 su* tax liability %all n1    
except ) ! cons5t ( ! taxpay]1 be tak5  
into acc\nt "u subsection 7a7 = ! p]iod 
dur+ :i* ! p]iod ( limitations = fil+ a 
claim = cr$it or refund relat+ to su*   
tax liability is susp5d$ by reason (    
section #fccj7;e74  4  7b7 ,cl>ification
 ( application ( c]ta9 levy he>+ rules  
to li5 he>+s ,section #fccj7;c77#b77;,a7
 ( su* ,code is am5d$ by /rik+ unpaid   
tax or ! propos$ levy & ins]t+ unpaid   
tax1 collection action1 or propos$      
collection action4  7c7 ,effective dates

  7#a7 ,9 g5]al ,! am5dm5t made by      
subsection 7a7 %all apply ) respect to  
any p]iod describ$ 9 section #fdjb7o7 ( 
! ,int]nal ,rev5ue ,code ( #aihf 7z add$
 by ?is section7 if any portion ( su*   
p]iod is aft] ! date ( ! enactm5t ( ?is 
,act4  7#b7 ,cl>ification ( application 
( c]ta9 levy he>+ rules to li5 he>+s ,! 
am5dm5t made by subsection 7b7 %all take
 effect on ! date ( ! enactm5t ( ?is    
,act4  #d4 ,expansion ( jurisdiction (  
,tax ,c\rt  7a7 ,9 g5]al ,section       
#fccj7;d77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ to read z foll[s3     
7#a7 ,petition = review by ,tax ,c\rt   
7,a7 ,9 g5]al ,9 ! case ( a det]m9ation 
"u ?is section1 ! p]son may1 )9 #cj days
 ( su* det]m9ation1 petition ! ,tax     
,c\rt = review (--  7i7 su* det]m9ation1
 &  7ii7 any und]ly+ tax liability      
ref]r$ to 9 subsection 7c77#b77;,b7 :i* 
is prop]ly disput$ at ! he>+ 9 :i* su*  
det]m9ation is made4  7,b7 ,jurisdiction
 ( ,tax ,c\rt ,^u ! fil+ ( a petition1 !
 ,tax ,c\rt %all h jurisdiction )       

respect to-- 7i7 ! det]m9ation ref]r$ to
 9 subp>agraph 7,a77i71  7ii7 any       
und]ly+ tax liability ref]r$ to 9       
subp>agraph 7,a77ii71 &  7iii7 any      
equitable toll+ ( ! #cj-;day deadl9e    
ref]r$ to 9 subp>agraph 7,a74  7,c7     
,ret5tion ( jurisdiction ,^u a          
det]m9ation be+ made "u ?is section1    
subp>agraphs 7,a7 & 7,b7 %all apply :e!r
 or n ! ,secret>y ab&ons ! collection   
action or propos$ collection action at  
issue 9 su* det]m9ation4  4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply ) respect to         
petitions fil$ aft] ! date ( ! enactm5t 
( ?is ,act4  ,pass$ ! ,h\se (           
,repres5tatives ,may #ai1 #bjbf4;,cl]k4