§3707

3707 (West 2010), Effect ofdeath ofeither party, the right to receive alimony under chapter 37, Alimony and Support, ceases upon the death ofthe payee party. Ifpetitioner's agreement was for the payment ofalimony under chapter 37 oftitle 23, Pennsylvania domestic relations law,2 the agreement meets the requirements of section 71(b)(1)(D). Unde

Section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 778, provided that “The officers and employees of the Internal Revenue Service * * * shall not designate taxpayers as illegal tax protesters”, because Congress was “concerned that taxpayers may be stigmatized”. S. Rept. 105-174, at 105 (199

"Tax Protester" References In the absentee letter, petitioner complained that Appeals was aware that respondent maintained records designating petitioner as a "tax protester" and had taken no action to have this designation expunged, in violation of section 3707 of the RRA 1998, 112 Stat.

section 3707 (West 2001), which codifies the doctrine of abatement, provides: “Upon the death of the payee party, the right to receive alimony pursuant to this chapter shall cease.”11 We note, however, that a similar provision does not exist for the termination of child support pursuant to a divorce proceeding. See Garney v. Estate of Hain, 653 A.2