Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6159&num=0&edition=prelim
Timestamp: 2018-03-22 18:01:10
Document Index: 448567091

Matched Legal Cases: ['§ 6159', '§6234', '§201', '§3462', '§4002', '§843', '§509', '§41105', '§843', '§3467', '§201', '§41105', '§509', '§843', '§3467', '§201', '§202', '§6234', '§3506', '§1', '§302']

[USC07] 26 USC 6159: Agreements for payment of tax liability in installments
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26 USC 6159: Agreements for payment of tax liability in installments Text contains those laws in effect on March 21, 2018
(2) the taxpayer (and, if such liability relates to a joint return, the taxpayer's spouse) has not, during any of the preceding 5 taxable years-
In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)-
(Added Pub. L. 100–647, title VI, §6234(a), Nov. 10, 1988, 102 Stat. 3735 ; amended Pub. L. 104–168, title II, §§201(a), (b), 202(a), July 30, 1996, 110 Stat. 1456 , 1457; Pub. L. 105–206, title III, §§3462(c)(2), 3467(a), July 22, 1998, 112 Stat. 766 , 769; Pub. L. 105–277, div. J, title IV, §4002(g), Oct. 21, 1998, 112 Stat. 2681–907 ; Pub. L. 108–357, title VIII, §843(a), (b), Oct. 22, 2004, 118 Stat. 1600 ; Pub. L. 109–222, title V, §509(c), May 17, 2006, 120 Stat. 363 ; Pub. L. 115–123, div. D, title II, §41105(a), Feb. 9, 2018, 132 Stat. 157 .)
2018-Subsecs. (f), (g). Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g).
2006-Subsec. (f). Pub. L. 109–222 substituted "section 7122(e)" for "section 7122(d)".
2004-Subsec. (a). Pub. L. 108–357, §843(a)(1), substituted "make payment on" for "satisfy liability for payment of" and inserted "full or partial" after "facilitate".
1998-Subsec. (c). Pub. L. 105–206, §3467(a), added subsec. (c). Former subsec. (c) redesignated (d).
1996-Subsec. (b)(3). Pub. L. 104–168, §201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
"(A) In general.-If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.
"(B) Notice.-Action may be taken by the Secretary under subparagraph (A) only if-
Pub. L. 115–123, div. D, title II, §41105(b), Feb. 9, 2018, 132 Stat. 157 , provided that: "The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date which is 60 days after the date of the enactment of this Act [Feb. 9, 2018]."
Pub. L. 109–222, title V, §509(d), May 17, 2006, 120 Stat. 364 , provided that: "The amendments made by this section [amending this section and section 7122 of this title] shall apply to offers-in-compromise submitted on and after the date which is 60 days after the date of the enactment of this Act [May 17, 2006]."
Pub. L. 108–357, title VIII, §843(c), Oct. 22, 2004, 118 Stat. 1600 , provided that: "The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date of the enactment of this Act [Oct. 22, 2004]."
Pub. L. 105–206, title III, §3467(b), July 22, 1998, 112 Stat. 770 , provided that: "The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998]."
Pub. L. 104–168, title II, §201(c), July 30, 1996, 110 Stat. 1457 , provided that: "The amendments made by this section [amending this section] shall take effect on the date 6 months after the date of the enactment of this Act [July 30, 1996]."
Pub. L. 104–168, title II, §202(b), July 30, 1996, 110 Stat. 1457 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1997."
Pub. L. 100–647, title VI, §6234(c), Nov. 10, 1988, 102 Stat. 3736 , provided that: "The amendments made by this section [enacting this section and amending section 6601 of this title] shall apply to agreements entered into after the date of the enactment of this Act [Nov. 10, 1988]."
Pub. L. 105–206, title III, §3506, July 22, 1998, 112 Stat. 771 , as amended by Pub. L. 106–554, §1(a)(7) [title III, §302(a)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-632, provided that: "The Secretary of the Treasury or the Secretary's delegate shall, beginning not later than September 1, 2001, provide each taxpayer who has an installment agreement in effect under section 6159 of the Internal Revenue Code of 1986 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year."