Appeals of returned offers

Section 7122(e) is amended— (1) by striking paragraph (1) and inserting the following: (1) for an independent administrative review of— (A) any determination that an offer-in-compromise be returned to the taxpayer because such offer-in-compromise is not accepted for processing or is otherwise determined to be nonprocessable before such determination is communicated to the taxpayer, and (B) any rejection of a proposed offer-in-compromise or installment agreement made by a taxpayer under this section or section 6159 before such rejection is communicated to the taxpayer, and, and (2) in paragraph (2), by striking any rejection of such offer or agreement and inserting any determination described in paragraph (1)(A) or any rejection described in paragraph (1)(B).