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. 139G. 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. 11303. 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. , and (2) by amending subsection (f) to read as follows: (f) Equitable relief (1) In general Under procedures prescribed by the Secretary, if— (A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and (B) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such liability. (2) Limitation A request for equitable relief under this subsection may be made with respect to any portion of any liability that— (A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or (B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. . (b) Effective date The amendments made by this