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H.R. 1196 (100th)

A bill to amend the Internal Revenue Code of 1986 to prohibit the transfer of returns and return information by tax return preparers in conjunction with the sale of their business unless the taxpayer consents to the transfer.

referredUnited States· United States Congress· EN

Introduced

23 February 1987

Last action

23 February 1987 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Byron, Beverly B. [D-MD-6], Rep. Dornan, Robert K. [R-CA-46], Rep. Conyers, John, Jr. [D-MI-13], Rep. Ackerman, Gary L. [D-NY-5], Rep. Mrazek, Robert J. [D-NY-3], Rep. Smith, Lawrence [D-FL-16], Rep. Owens, Major R. [D-NY-11], Rep. Rangel, Charles B. [D-NY-15], Rep. Vento, Bruce F. [D-MN-4], Sen. Gregg, Judd [R-NH], Rep. Kolter, Joseph P. [D-PA-4], Rep. Wolpe, Howard E. [D-MI-3], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Frenzel, Bill [R-MN-3], Rep. Robinson, Tommy F. [D-AR-2], Rep. Bustamante, Albert G. [D-TX-23], Rep. Weiss, Ted [D-NY-17], Rep. Atkins, Chester G. [D-MA-5], Rep. McGrath, Raymond J. [R-NY-5], Rep. Solarz, Stephen J. [D-NY-13], Rep. Hayes, Charles A. [D-IL-1], Rep. McCollum, Bill [R-FL-8], Sen. Boxer, Barbara [D-CA], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Martinez, Matthew G. [D-CA-31], Rep. Packard, Ron [R-CA-48], Rep. Mavroules, Nicholas [D-MA-6], Rep. Garcia, Robert [D-NY-18], Rep. Stratton, Samuel S. [D-NY-23], Rep. Stokes, Louis [D-OH-11], Rep. Dixon, Julian C. [D-CA-32], Rep. Dannemeyer, William E. [R-CA-39], Rep. Edwards, Mickey [R-OK-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to prohibit the transfer or other disclosure of taxpayer information by return preparers in conjunction with the sale of the business of preparing tax returns, unless the taxpayer consents in writing to such transfer or other disclosure.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 February 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 February 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 February 1987

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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