Extension of time for persons outside of the United States to request abatement of math error

(a) In general Section 6213(b)(2)(A) is amended by inserting (120 days in the case of a notice addressed to a person outside the United States) after 60 days. (b) Effective date The amendment made by this section shall apply to notices sent after the date that is 180 days after the date of the enactment of this Act.