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United States · Bill · HR

H.R. 13954 (94th)

Legal Fees Reimbursement Act

referredUnited States· United States Congress· EN

Introduced

21 May 1976

Last action

21 May 1976 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Harkin, Tom [D-IA-5], Rep. Treen, David C. [R-LA-3]

Subjects

Taxation

Source updated

2 September 2025

Taxation

Summary

Legal Fees Reimbursement Act - Provides that in any legal action initiated by the Government, or in any action instituted by a taxpayer contesting the accuracy of a deficiency or claiming a refund of taxes paid where the taxpayer prevails or substantially prevails, the Government shall be liable for the reimbursement in full of all reasonable litigation expenses incurred by the taxpayer as a consequence of legal defense, under the Internal Revenue Code.

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

Timeline

  1. 21 May 1976

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 May 1976

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 May 1976

    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

Sponsors

Related records

Sources

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