Procedures for requesting an abatement are due within 180 days
What the document says“Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement referred to in section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.”
The whole of subsection (d). The duty falls on the Secretary of the Treasury or a delegate, the deadline is 180 days from enactment, and the procedures must cover four routes: in writing, electronically, by telephone, and in person. The abatement referred to is the one whose deadline the notice must display under the new section 6213(b)(1)(B)(i)(V), added by subsection (a). This subsection is not among the amendments deferred by subsection (c).
What the document actually says“Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement referred to in section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.”
Within 180 days, the head of the Treasury must set up ways to ask for a charge to be dropped. You may ask in writing, online, by phone, or in person.
The Treasury runs the tax office. The clock starts the day the law was signed.
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