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United States · Bill · HR

H.R. 1095 (97th)

Legal Fees Reimbursement Act of 1981

openUnited States· United States Congress· EN

Introduced

22 January 1981

Last action

Status

For Further Action See H.R.3262.

Sponsors

Subjects

Discovery layer

Source updated

29 August 2025

Summary

Legal Fees Reimbursement Act of 1981 - Amends the Internal Revenue Code to require the Federal Government to reimburse taxpayers who prevail in tax litigation initiated by the Government or by the taxpayer contesting a tax deficiency assessment for all reasonable litigation expenses incurred by such taxpayer. Includes within the meaning of "reasonable litigation expenses" all actual attorneys' fees, court costs, expert witnesses, clerical assistance, travel expenses, preparation of documents, and other related and necessary expenses.

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Documents

1 official file

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Sources

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