ch the taxpayer is under a final order, judgment, or other process issued or required by a district court of the United States under section 4323 of title 38 of the United States Code with respect to a violation of chapter 43 of such title, and`(2) the 2 succeeding taxable years.`(e) Certain Rules to Apply- For purposes of this section, rules similar to the rules of subsections (c), (d), and (e) o