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26 U.S.C. § 6307 — Special compliance personnel program ac-

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26 U.S.C. § 6307 — Special compliance personnel program ac-

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Page 3557 TITLE 26—INTERNAL REVENUE CODE § 6307 7433A of this title, amending sections 7809 and 7811 of this title, and amending provisions set out as a note under section 7804 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].’’ BIENNIAL REPORT Pub. L. 108–357, title VIII, § 881(e), Oct. 22, 2004, 118 Stat. 1627, directed the Secretary of the Treasury to bi- ennially submit (beginning in 2005) to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report with respect to qualified tax collection contracts under this section, prior to repeal by Pub. L. 114–94, div. C, title XXXII, § 32102(f)(2), Dec. 4, 2015, 129 Stat. 1736. § 6307. Special compliance personnel program ac- count (a) Establishment of a special compliance per- sonnel program account The Secretary shall establish an account with- in the Department for carrying out a program consisting of the hiring, training, and employ- ment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under sec- tion 6306(e)(2). (b) Restrictions The program described in subsection (a) shall be subject to the following restrictions: (1) No funds shall be transferred to such ac- count except as described in subsection (a). (2) No other funds from any other source shall be expended for special compliance per- sonnel employed under such program. (3) Notwithstanding any other authority, the Secretary is prohibited from spending funds out of such account for other than program costs. (c) Reporting Not later than March of each year, the Com- missioner of Internal Revenue shall submit a re- port to the Committees on Finance and Appro- priations of the Senate and the Committees on Ways and Means and Appropriations of the House of Representatives consisting of the fol- lowing: (1) For the preceding fiscal year, all funds received in the account established under sub- section (a), administrative and program costs for the program described in such subsection, the number of special compliance personnel hired and employed under the program, and the amount of revenue actually collected by such personnel. (2) For the current fiscal year, all actual and estimated funds received or to be received in the account, all actual and estimated adminis- trative and program costs, the number of all actual and estimated special compliance per- sonnel hired and employed under the program, and the actual and estimated revenue actually collected or to be collected by such personnel. (3) For the following fiscal year, an estimate of all funds to be received in the account, all estimated administrative and program costs, the estimated number of special compliance personnel hired and employed under the pro- gram, and the estimated revenue to be col- lected by such personnel. (d) Definitions For purposes of this section— (1) Special compliance personnel The term ‘‘special compliance personnel’’ means individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collec- tion system or an equivalent replacement sys- tem. (2) Program costs The term ‘‘program costs’’ means— (A) total salaries (including locality pay and bonuses), benefits, and employment taxes for special compliance personnel em- ployed or trained under the program de- scribed in subsection (a), (B) direct overhead costs, salaries, bene- fits, and employment taxes relating to sup- port staff, rental payments, office equipment and furniture, travel, data processing serv- ices, vehicle costs, utilities, communica- tions, software, technology, postage, print- ing and reproduction, supplies and mate- rials, lands and structures, insurance claims, and indemnities for special compliance per- sonnel hired and employed under this sec- tion, and (C) reimbursement of the Internal Revenue Service or other government agencies for the cost of administering the qualified tax collection program under section 6306. For purposes of subparagraph (B), the cost of management and supervision of special com- pliance personnel shall be taken into account as direct overhead costs to the extent such costs, when included in total program costs under this paragraph, do not represent more than 10 percent of such total costs. (Added Pub. L. 114–94, div. C, title XXXII, § 32103(b), Dec. 4, 2015, 129 Stat. 1736; amended Pub. L. 116–25, title I, § 1205(d), July 1, 2019, 133 Stat. 989.) Editorial Notes AMENDMENTS 2019—Subsec. (b)(2). Pub. L. 116–25, § 1205(d)(1)(A), sub- stituted period for ‘‘, and no funds from such account shall be expended for the hiring of any personnel other than special compliance personnel.’’ Subsec. (b)(3). Pub. L. 116–25, § 1205(d)(1)(B), sub- stituted ‘‘for other than program costs.’’ for ‘‘for any purpose other than for costs under such program asso- ciated with the employment of special compliance per- sonnel and the retraining and reassignment of current noncollections personnel as special compliance per- sonnel, and to reimburse the Internal Revenue Service or other government agencies for the cost of admin- istering qualified tax collection contracts under sec- tion 6306.’’ Subsec. (d)(2)(B). Pub. L. 116–25, § 1205(d)(2), sub- stituted ‘‘communications, software, technology’’ for ‘‘telecommunications’’. Subsec. (d)(2)(C). Pub. L. 116–25, § 1205(d)(3), added sub- par. (C). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2019 AMENDMENT Amendment by Pub. L. 116–25 applicable to amounts expended from the special compliance personnel pro- gram account after July 1, 2019, see section 1205(e)(3) of Pub. L. 116–25, set out in a note under section 6306 of this title. Page 3558 TITLE 26—INTERNAL REVENUE CODE § 6311 Subchapter B—Receipt of Payment Sec. 6311. Payment of tax by commercially acceptable means. [6312. Repealed.] 6313. Fractional parts of a cent. 6314. Receipt for taxes. 6315. Payments of estimated income tax. 6316. Payment by foreign currency. 6317. Payments of Federal unemployment tax for calendar quarter. Editorial Notes AMENDMENTS 1997—Pub. L. 105–34, title XII, § 1205(b), Aug. 5, 1997, 111 Stat. 998, substituted ‘‘Payment of tax by commer- cially acceptable means’’ for ‘‘Payment by check or money order’’ in item 6311. 1971—Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, struck out item 6312 ‘‘Payment by United States notes and certificates of indebtedness’’. 1969—Pub. L. 91–53, § 2(f)(2), Aug. 7, 1969, 83 Stat. 93, added item 6317. Statutory Notes and Related Subsidiaries REPEALS Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which struck out item 6312, was repealed by Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081. § 6311. Payment of tax by commercially accept- able means (a) Authority to receive It shall be lawful for the Secretary to receive for internal revenue taxes (or in payment for in- ternal revenue stamps) any commercially ac- ceptable means that the Secretary deems appro- priate to the extent and under the conditions provided in regulations prescribed by the Sec- retary. (b) Ultimate liability If a check, money order, or other method of payment, including payment by credit card, debit card, or charge card so received is not duly paid, or is paid and subsequently charged back to the Secretary, the person by whom such check, or money order, or other method of pay- ment has been tendered shall remain liable for the payment of the tax or for the stamps, and for all legal penalties and additions, to the same extent as if such check, money order, or other method of payment had not been tendered. (c) Liability of banks and others If any certified, treasurer’s, or cashier’s check (or other guaranteed draft), or any money order, or any other means of payment that has been guaranteed by a financial institution (such as a credit card, debit card, or charge card trans- action which has been guaranteed expressly by a financial institution) so received is not duly paid, the United States shall, in addition to its right to exact payment from the party origi- nally indebted therefor, have a lien for— (1) the amount of such check (or draft) upon all assets of the financial institution on which drawn, (2) the amount of such money order upon all the assets of the issuer thereof, or (3) the guaranteed amount of any other transaction upon all the assets of the institu- tion making such guarantee, and such amount shall be paid out of such assets in preference to any other claims whatsoever against such financial institution, issuer, or guaranteeing institution, except the necessary costs and expenses of administration and the re- imbursement of the United States for the amount expended in the redemption of the circu- lating notes of such financial institution. (d) Payment by other means (1) Authority to prescribe regulations The Secretary shall prescribe such regula- tions as the Secretary deems necessary to re- ceive payment by commercially acceptable means, including regulations that— (A) specify which methods of payment by commercially acceptable means will be ac- ceptable, (B) specify when payment by such means will be considered received, (C) identify types of nontax matters re- lated to payment by such means that are to be resolved by persons ultimately liable for payment and financial intermediaries, with- out the involvement of the Secretary, and (D) ensure that tax matters will be re- solved by the Secretary, without the in- volvement of financial intermediaries. (2) Authority to enter into contracts Notwithstanding section 3718(f) of title 31, United States Code, the Secretary is author- ized to enter into contracts to obtain services related to receiving payment by other means where cost beneficial to the Government. The Secretary may not pay any fee or provide any other consideration under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A. The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully re- couped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Not- withstanding the preceding sentence, the Sec- retary shall seek to minimize the amount of any fee or other consideration that the Sec- retary pays under any such contract. (3) Special provisions for use of credit cards If use of credit cards is accepted as a method of payment of taxes pursuant to subsection (a)— (A) a payment of internal revenue taxes (or a payment for internal revenue stamps) by a person by use of a credit card shall not be subject to section 161 of the Truth in Lending Act (15 U.S.C. 1666), or to any simi- lar provisions of State law, if the error al- leged by the person is an error relating to the underlying tax liability, rather than an error relating to the credit card account such as a computational error or numerical transposition in the credit card transaction or an issue as to whether the person author- ized payment by use of the credit card, (B) a payment of internal revenue taxes (or a payment for internal revenue stamps) shall not be subject to section 170 of the Truth in Lending Act (15 U.S.C. 1666i), or to any similar provisions of State law,

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 1666 — Correction of billing errors

**(a) Written notice by obligor to creditor; time for and contents of notice; procedure upon receipt of notice by creditor** If a creditor, within sixty days after having transmitted to an obligor a statement of the obligor’s account in connection with an extension of consumer credit, receives at the address disclosed under [section 1637(b)(10) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1637/b/10&num=0&edition=prelim) a written notice (other than notice on a payment stub or other payment medium supplied by the creditor if the creditor so stipulates with the disclosure required under [section 1637(a)(7) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1637/a/7&num=0&edition=prelim)) from the obligor in which the obligor— (1) sets forth or otherwise enables the creditor to identify the name and account number (if any) of the obligor, (2) indicates the obligor’s belief that the statement contains a billing error and the amount of such billing error, and (3) sets forth the reasons for the obligor’s belief (to the extent applicable) that the statement contains a billing error, the creditor shall, unless the obligor has, after giving such written notice and before the expiration of the time limits herein specified, agreed that the statement was correct— (A) not later than thirty days after the receipt of the notice, send a written acknowledgment thereof to the obligor, unless the action required in subparagraph (B) is taken within such thirty-day period, and (B) not later than two complete billing cycles of the creditor (in no event later than ninety days) after the receipt of the notice and prior to taking any action to collect the amount, or any part thereof, indicated by the obli

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 1666 — Correction of billing errors

Page 1539 TITLE 15—COMMERCE AND TRADE § 1666 1740; amended Pub. L. 111–203, title X, § 1100A(2), July 21, 2010, 124 Stat. 2107.) Editorial Notes AMENDMENTS 2010—Subsecs. (b) to (e). Pub. L. 111–203, § 1100A(2), which directed amendment of this section by sub- stituting ‘‘Bureau’’ for ‘‘Board’’ wherever appearing, was executed by making the substitution for ‘‘Board’’ the first time appearing in subsecs. (b) and (e), and wherever appearing in subsecs. (c) and (d), to reflect the probable intent of Congress. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111–203 effective on the des- ignated transfer date, see section 1100H of Pub. L. 111–203, set out as a note under section 552a of Title 5, Government Organization and Employees. EFFECTIVE DATE Section effective 9 months after May 22, 2009, except as otherwise specifically provided, see section 3 of Pub. L. 111–24, set out as an Effective Date of 2009 Amend- ment note under section 1602 of this title. § 1665e. Consideration of ability to repay A card issuer may not open any credit card ac- count for any consumer under an open end con- sumer credit plan, or increase any credit limit applicable to such account, unless the card issuer considers the ability of the consumer to make the required payments under the terms of such account. (Pub. L. 90–321, title I, § 150, as added Pub. L. 111–24, title I, § 109(a), May 22, 2009, 123 Stat. 1743.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective 9 months after May 22, 2009, except as otherwise specifically provided, see section 3 of Pub. L. 111–24, set out as an Effective Date of 2009 Amend- ment note under section 1602 of this title. PART D—CREDIT BILLING § 1666. Correction of bill

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 1666i — Assertion by cardholder against card issuer of claims and defenses arising out of credit card transaction; prerequisites; limitation on amount of claims or defenses

**(a) Claims and defenses assertible** Subject to the limitation contained in subsection (b), a card issuer who has issued a credit card to a cardholder pursuant to an open end consumer credit plan shall be subject to all claims (other than tort claims) and defenses arising out of any transaction in which the credit card is used as a method of payment or extension of credit if (1) the obligor has made a good faith attempt to obtain satisfactory resolution of a disagreement or problem relative to the transaction from the person honoring the credit card; (2) the amount of the initial transaction exceeds $50; and (3) the place where the initial transaction occurred was in the same State as the mailing address previously provided by the cardholder or was within 100 miles from such address, except that the limitations set forth in clauses (2) and (3) with respect to an obligor’s right to assert claims and defenses against a card issuer shall not be applicable to any transaction in which the person honoring the credit card (A) is the same person as the card issuer, (B) is controlled by the card issuer, (C) is under direct or indirect common control with the card issuer, (D) is a franchised dealer in the card issuer’s products or services, or (E) has obtained the order for such transaction through a mail solicitation made by or participated in by the card issuer in which the cardholder is solicited to enter into such transaction by using the credit card issued by the card issuer. **(b) Amount of claims and defenses assertible** The amount of claims or defenses asserted by the cardholder may not exceed the amount of credit outstanding with respect to such transaction at the time the cardholder first notifies the card issuer or the person honoring the credit card of such claim

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 1666i — Assertion by cardholder against card

Page 1543 TITLE 15—COMMERCE AND TRADE § 1666i pose of inducing payment by cash, check, or other means not involving the use of a credit card shall not constitute a finance charge as determined under sec- tion 1605 of this title, if such discount is offered to all prospective buyers and its availability is disclosed to all prospective buyers clearly and conspicuously in ac- cordance with regulations of the Board’’. 1976—Subsec. (a). Pub. L. 94–222 temporarily des- ignated existing provisions as par. (1) and added par. (2). See Termination Date of 1976 Amendment note below. Statutory Notes and Related Subsidiaries TERMINATION DATE OF 1976 AMENDMENT Section 3(c)(2) of Pub. L. 94–222, as amended by Pub. L. 95–630, title XV, § 1501, Nov. 10, 1978, 92 Stat. 3713; Pub. L. 97–25, title II, § 201, July 27, 1981, 95 Stat. 44, pro- vided that: ‘‘The amendments made by paragraph (1) [amending this section] shall cease to be effective on February 27, 1984.’’ NULLIFICATION OF BOARD RULES AND REGULATIONS UNDER SUBSECTION (b) OF THIS SECTION IN EFFECT ON JULY 26, 1981 Pub. L. 97–25, title I, § 103, July 27, 1981, 95 Stat. 144, provided that: ‘‘Any rule or regulation of the Board of Governors of the Federal Reserve System pursuant to section 167(b) of the Truth in Lending Act [subsec. (b) of this section], as such section was in effect on the day before the date of enactment of this Act [July 27, 1981], is null and void.’’ § 1666g. Tie-in services prohibited for issuance of credit card Notwithstanding any agreement to the con- trary, a card issuer may not require a seller, as a condition to participating in a credit card plan, to open an account with or procure any other service from the card issuer or its sub- sidiary or agent. (Pub. L. 90–321, title I, § 16

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6307 — Special compliance personnel program account

**(a) Establishment of a special compliance personnel program account** The Secretary shall establish an account within the Department for carrying out a program consisting of the hiring, training, and employment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under section 6306(e)(2). **(b) Restrictions** The program described in subsection (a) shall be subject to the following restrictions: (1) No funds shall be transferred to such account except as described in subsection (a). (2) No other funds from any other source shall be expended for special compliance personnel employed under such program. (3) Notwithstanding any other authority, the Secretary is prohibited from spending funds out of such account for other than program costs. **(c) Reporting** Not later than March of each year, the Commissioner of Internal Revenue shall submit a report to the Committees on Finance and Appropriations of the Senate and the Committees on Ways and Means and Appropriations of the House of Representatives consisting of the following: (1) For the preceding fiscal year, all funds received in the account established under subsection (a), administrative and program costs for the program described in such subsection, the number of special compliance personnel hired and employed under the program, and the amount of revenue actually collected by such personnel. (2) For the current fiscal year, all actual and estimated funds received or to be received in the account, all actual and estimated administrative and program costs, the number of all actual and estimated special compliance personnel hired and employed under the program, and the actual and estimated revenue actually collected or to be collected by such per

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