| http://www.w3.org/ns/prov#value | - (2) EXCEPTION FOR CERTAIN TAXPAYERS.--The amendments made by this section shall not apply to any taxpayer with respect to whom a suspension of any interest, penalty, addition to tax, or other amount is in effect on the date which is 6 months after the date of the enactment of the Small Business and Work Opportunity Tax Act of 2007.
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