the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (c) Administrative provisions (1) Definition of deficiency Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking and 6428 and inserting 6428, and 6428A . (2) Mathematical or clerical error authority Section 6213(g)(2) of such Code is amended— (A) by inserting or section 6428A (relating to additional recovery rebates to individuals) before the comma at the end of subparagraph (H), and (B) by striking or 6428 in subparagraph (L) and inserting 6428, or 6428A . (3) Exception from reduction or offset Any credit or refund allowed or made to any individual by reason of section 6428A of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection (b) of this section shall not be— (A) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code, (B) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or (C) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. (4) Assignment of benefits (A) In general The right of any person to any applicable payment shall not be transferable or assignable, at law or in equity, and no applicable payment shall be subject to, execution, levy, attachment, garnishment, or other legal process, or the operation of any bankruptcy or insolvency law. (B) Encoding of payments In the case of an applicable payment described in subparagraph (E)(iii)(I) that is paid electronically by direct deposit through the Automated Clearing House (ACH) network, the Secretary of the Treasury (or the Secretary's delegate) shall— (i) issue the payment using a unique