“(1) AUTHORITY.—Except as provided in paragraph (2), in the case”, and

“(2) SPECIAL RULE FOR CERTAIN INDIVIDUALS.—In the case of an overpayment with respect to any taxable year for which a credit is allowed to an applicable taxpayer under section 32, the Secretary shall, subject to subsections (c), (d), (e), and (f), refund such overpayment in an amount not to exceed the amount of the credit allowed under such section for such taxable year.

“(3) APPLICABLE TAXPAYER.—For purposes of paragraph (2), the term ‘applicable taxpayer’ means a taxpayer who was classified by the Secretary as currently not collectible (within the meaning of section 6343(e)) prior to the date on which the refund was requested by the taxpayer.”.

“(1) AUTHORITY.—Except as provided in paragraph (2), in the case”, and

“(2) SPECIAL RULE FOR CERTAIN INDIVIDUALS.—In the case of an overpayment with respect to any taxable year for which a credit is allowed to an applicable taxpayer under section 32, the Secretary shall, subject to subsections (c), (d), (e), and (f), refund such overpayment in an amount not to exceed the amount of the credit allowed under such section for such taxable year.

“(3) APPLICABLE TAXPAYER.—For purposes of paragraph (2), the term ‘applicable taxpayer’ means a taxpayer who was classified by the Secretary as currently not collectible (within the meaning of section 6343(e)) prior to the date on which the refund was requested by the taxpayer.”.