§ 7124. Cross references

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 850, § 7123 · 68A Stat. 850

   Enacted · 26 U.S.C. § 7124

   Aug. 16, 1954, ch. 736, 68A Stat. 850, § 7123

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 850, § 7123

2. 1982

   Pub. L. 97–258 § 3(f)(12)(A) · 96 Stat. 1065

   Struck · 26 U.S.C. § 7124(a)

   Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”.

3. 1982

   Pub. L. 97–258 § 3(f)(12)(B) · 96 Stat. 1065

   Struck · 26 U.S.C. § 7124(b)

   Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.

4. 1998

   Taxpayer Bill of Rights 3

   Pub. L. 105–206 title III § 3465(a)(1) · 112 Stat. 685

   Changed · 26 U.S.C. § 7124

   Pub. L. 105–206 renumbered section 7123 of this title as this section

   Source evidence

   Code amendment note
   Pub. L. 105–206 renumbered section 7123 of this title as this section.

   Enacted provision · exact public law section
   (1) In general.— Chapter 74 (relating to closing agreements and compromises) is amended by redesignating section 7123 as section 7124 and by inserting after section 7122 the following new section: “SEC. 7123. APPEALS DISPUTE RESOLUTION PROCEDURES. “(a) Early Referral to Appeals Procedures.— The Secretary shall prescribe procedures by which any taxpayer may request early referral of 1 or more unresolved issues from the examination or collection division to the Internal Revenue Service Office of Appeals. “(b) Alternative Dispute Resolution Procedures.— “(1) Mediation.— The Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of— “(A) appeals procedures; or “(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122. “(2) Arbitration.— The Secretary shall establish a pilot program under which a taxpayer and the Internal Revenue Service Office of Appeals may jointly request binding arbitration on any issue unresolved at the conclusion of— “(A) appeals procedures; or “(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.”.

1 of 4 references resolved to an enrolled provision · 3 partial