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NOTES:


Effective Date of 2003 Revision

The amendment to par. (a) that relates to section 7436 (c) of this title is effective with respect to actions for redetermination of employment status commenced on or after Aug. 5, 1997; and the amendment to par. (a) that relates to section 7443A (b)(4) of this title is effective as to lien and levy actions commenced with respect to collection actions initiated after Jan. 18, 1999.

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