Repeal of limitation period suspension for taxpayers seeking assistance from TAS

Title IV — Office of the Taxpayer Advocate

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(a) In general Section 7811 is amended— (1) by striking subsection (d), and (2) by redesignating subsections (e) through (g) as subsections (d) through (f), respectively. (b) Conforming amendment Section 6306(k)(2) is amended by striking section 7811(g) and inserting section 7811(f). (c) Effective date The amendments made by this section shall take effect on the date of enactment of this Act.