Sec. 361. INTERNAL REVENUE SERVICE COLLECTION OF ARREARAGES

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## SEC. 361 INTERNAL REVENUE SERVICE COLLECTION OF ARREARAGES ###

(a)Collection of Fees Section 6305(a) of the Internal Revenue Code of 1986 (relating to collection of certain liability) is amended— ####

(1)by striking “and” at the end of paragraph (3); ####

(2)by striking the period at the end of paragraph

(4)and inserting “, and”; ####

(3)by adding at the end the following new paragraph: > > #### “(5) > > no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.” > ; and ####

(4)by striking “Secretary of Health, Education, and Welfare” each place it appears and inserting “Secretary of Health and Human Services”. ###

(b)Effective Date **[**[26 U.S.C. 6305 note](/us/usc/t26/s6305)**]** The amendments made by this section shall become effective October 1, 1997.

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U.S. Code

Collection of certain liability
§ 6305

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Sec. 361

INTERNAL REVENUE SERVICE COLLECTION OF ARREARAGES

U.S.C.§ 6305

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