‘‘(ii) which is no longer subject to judicial 
review; or 
‘‘(B) which resulted from a tax imposed by 
a local government which has been assessed but 
not collected, the time for redetermination of 
which has expired, and which has not been de-
linquent for more than 10 years. 
‘‘(5) ELIGIBLE LOCAL GOVERNMENT.—For pur-
poses of this subsection, the term ‘eligible local gov-
ernment’ means a municipality described in clause 
(ii) of section 6103(b)(5)(A). 
‘‘(6) REGULATIONS.—The Secretary shall issue 
regulations prescribing the time and manner in 
which States (on behalf of local governments) and 
eligible local governments must submit notices of 
past-due, legally enforceable local government tax 
obligations and the necessary information that must 
be contained in or accompany such notices. The reg-
ulations shall specify the types of taxes and the min-
imum amount of debt to which the reduction proce-
dure established by paragraph (1) may be applied. 
The regulations may require States (on behalf of 
local governments) and eligible local governments to 
pay a fee to reimburse the Secretary for the cost of 
applying such procedure. Any fee paid to the Sec-
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retary pursuant to the preceding sentence shall be 
used to reimburse appropriations which bore all or 
part of the cost of applying such procedure. 
‘‘(7) ERRONEOUS
PAYMENT
TO
STATE
OR 
LOCAL GOVERNMENT.—Any State or eligible local 
government receiving notice from the Secretary that 
an erroneous payment has been made to such State 
or eligible local government with respect to a notice 
by the State (on behalf of a local government) or no-
tice by the eligible local government under para-
graph (1) shall pay promptly to the Secretary, in ac-
cordance with such regulations as the Secretary may 
prescribe, an amount equal to the amount of such 
erroneous payment (without regard to whether any 
other amounts payable to such State or eligible local 
government under such paragraph have been paid to 
such State or eligible local government).’’. 
(b) DISCLOSURE OF RETURN INFORMATION.—Sec-
tion 6103(l)(10) of the Internal Revenue Code of 1986 
(relating to disclosure of certain information to agencies 
requesting a reduction under subsection (c), (d), or (e) of 
section 6402) is amended by striking ‘‘or (f)’’ each place 
it appears in the text and heading and inserting ‘‘(f), or 
(g)’’. 
(c) CONFORMING AMENDMENTS.— 
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(1) Section 6402(a) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘and (f)’’ and 
inserting ‘‘(f), and (g)’’. 
(2) Paragraph (2) of section 6402(d) of such 
Code is amended by striking ‘‘and (f)’’ and inserting 
‘‘, (f), and (g)’’. 
(3) Section 6402(h) of such Code, as so redes-
ignated, is amended by striking ‘‘or (f)’’ and insert-
ing ‘‘(f), or (g)’’. 
(4) Section 6402(j) of such Code, as so redesig-
nated, is amended by striking ‘‘or (f)’’ and inserting 
‘‘(f), or (g)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to refunds payable after the date 
of the enactment of this Act. 
Æ 
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