Notwithstanding any other provision of law, any determination under this subsection may not be reviewed in any judicial proceeding. (3) Records If a penalty is rescinded under paragraph (1), the Commissioner shall place in the file in the Office of the Commissioner the opinion of the Commissioner with respect to the determination, including— (A) a statement of the facts and circumstances relating to the violation, (B) the reasons for the rescission, and (C) the amount of the penalty rescinded. (e) Coordination with other penalties The penalty imposed by this section shall be in addition to any other penalty imposed by this title. . (c) Clerical amendments (1) The table of sections for part I of subchapter B of chapter 68 of such Code is amended by inserting after the item relating to section 6707A the following new item: Sec. 6707B. Penalty for failure to include covered transaction information with return. . (2) The table of subchapters for chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to subchapter B the following new item: Subchapter C. Tax on Trading Transactions . (d) Effective date The amendments made by this section shall apply to transactions occurring more than 180 days after the date of the enactment of this Act. 9. Suspension based on finding of inflation during period of low unemployment (a) Determination on inflation Whenever the conditions specified in subsection (k) are satisfied, the Secretary shall make a determination as to whether there is good cause to believe that— (1) job creation funded under this Act constitutes a significant contributing factor to the elevation of the rate of inflation above the level set forth in subsection (k)