United States · Bill · HR
H.R. 1485 (102nd)
To amend the Internal Revenue Code of 1986 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $10,000 or less.
Introduced
19 March 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow a certified public accountant or an enrolled agent authorized to practice before the Internal Revenue Service to represent a taxpayer in Tax Court proceedings involving $10,000 or less.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 19 March 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/1485
- Open data entity: https://api.congress.gov/v3/bill/102/hr/1485