Section 6532(a)(1) indicates that the mailing of the Notice of Claim Disallowance by certified or registeredmail triggers the beginning of the two-year limitations period in which the taxpayer can bring a suit for refund.
It would force internet-service providers (ISPs) to reveal the identities of users downloading copyrighted material, and would send them two warnings: the first by e-mail, the second byregistered letter.