from a determination initially made by the Internal Revenue Service that was not within the scope of the initial determination. . (b) Clerical amendment The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 7529. Prohibition on Internal Revenue Service raising new issues in an internal appeal. . (c) Effective date The amendments made by this section shall apply to matters filed or pending with the Internal Revenue Service Office of Appeals on or after the date of the enactment of this Act. 11. Limitation on enforcement of liens against principal residences (a) In general Section 7403(a) of the Internal Revenue Code of 1986 is amended— (1) by striking In any case and inserting the following: (1) In general In any case