; (ii) by striking If the taxpayer and inserting: (1) Waiver Subject to paragraph (2), if the taxpayer ; and (iii) by adding at the end the following: (2) Exception The Secretary may not waive the tax imposed by subsection (a) with respect to an individual retirement arrangement. . (B) Authority to compromise The amendments made by subparagraph (A) shall not limit the authority of the Secretary of the Treasury under section 7121 or any other provision of the Internal Revenue Code of 1986 to compromise the amount of any tax due under section 4974 of such Code, except that, in determining the amount of any such compromise, the Secretary may take into account the availability, under section 4974(e) of such Code, of voluntary correction during the correction window (as defined in section 4974(e)(2) of such Code). 4. Harmonization of treatment of IRAs with employer plans (a) Elimination of additional tax on certain distributions Subparagraph (A) of section 72(t)(2) of the Internal Revenue Code of 1986 is amended— (1) by striking or at the end of clause (vii); (2) by striking the period at the end of clause (viii) and inserting , or