the Secretary of the Treasury has not provided notice to the individual of a preliminary award recommendation as described in paragraph (5)(A) of such section, as added by this Act, and (B) the applicable date provided in paragraph (5)(C) of such section, as so added, has passed, the applicable date for purposes of such paragraph (5)(C) is the date that is 12 months after the date described in paragraph (1). 7. Correction regarding deductions for attorney's fees (a) In general Section 62(a)(21)(A)(i) of the Internal Revenue Code of 1986 is amended by striking 7623(b) and inserting 7623 . (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.