; and (2) by amending subsection (f) to read as follows: (f) Equitable relief (1) In general Under procedures prescribed by the Secretary, if— (A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and (B) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such liability. (2) Limitation A request for equitable relief under this subsection may be made with respect to any portion of any liability that— (A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or (B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. . (b) Effective date The amendments made by this section shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act. 1204. Modification of procedures for issuance of third-party summons (a) In general Section 7609(f) is amended by adding at the end the following flush sentence: The Secretary shall not issue any summons described in the preceding sentence unless the information sought to be obtained is narrowly tailored to information that pertains to the failure (or potential failure) of the person or group or class of persons referred to in paragraph (2) to comply with one or more provisions of the internal revenue law which have been identified for purposes of such paragraph. . (b) Effective date The amendments made by this section shall apply to summonses served after the date of the enactment of this Act. 1205. Private debt collection and special compliance personnel program (a) Certain tax receivables not eligible for collection under tax collection contracts Section 6306(d)(3) is amended by striking or at the end of subparagraph (C) and by inserting after subparagraph (D) the following new