2 years after the date that the notice of such lien was filed, and (ii) more than 2 years before the report. (C) Any tax lien if— (i) the notice of such lien was not refiled during the required refiling period (as defined in section 6323(g)(3) of such Code), and (ii) such period ends more than 6 years before the report. (D) Any tax lien the notice of which is withdrawn pursuant to section 6323(j)(1) of such Code. (E) Any tax lien released pursuant to section 6326(b) of such Code if the notice of such lien was erroneously filed. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 202. De novo tax court review of innocent spouse relief determinations (a) In general Section 6015 is amended— (1) in subsection (e), by adding at the end the following new paragraph: (6) 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.