A bill to amend the Internal Revenue Code of 1954 to provide for judicial review of certain interpretations of the Federal tax laws.

Summary

Amends the Internal Revenue Code to grant jurisdiction to the United States Tax Court or any United States district court to enter a declaratory judgment in a controversy involving the issue of whether a tax ruling of the Secretary of the Treasury is in accordance with existing law. Grants standing to bring such action to any individual who can adequately present the appropriate legal issues and whose tax liability is not directly affected by the challenged tax ruling. Requires that the person bringing a petition for a declaratory judgment notify the Secretary of his intentions at leat 90 days before the filing of the petition. Requires the Secretary to publish a notice in the Federal Register that such petition has been filed. Permits intervention in proceedings for a declaratory judgment by any individual whose tax liability is or may be directly affected by the challenged tax ruling. Awards attorney's fees plus an amount not to exceed $100 to any party bringing a petition who prevails on the merits of the case.

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Timeline

1. 27 April 1978

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 27 April 1978

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 April 1978

   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

• Introduced in House

  summary · EN · 27 April 1978

  Open at official source

Sponsors

• Rep. Drinan, Robert F. [D-MA-4] · D · Sponsor
• · hsju00 · Standing
• · hswm00 · Standing

Related records

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