to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 is amended by inserting before the item relating to section 140 the following new item: Sec. 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction. . (c) Effective date The amendments made by this section shall apply to interest received on or after the date of the enactment of this Act. 1203. Clarification of equitable relief from joint liability (a) In general Section 6015 is amended— (1) in subsection (e), by adding at the end the following new paragraph: (7) Standard and scope of review Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— (A) the administrative record established at the time of the determination, and (B) any additional newly discovered or previously unavailable evidence.