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United States · Bill · HR

H.R. 2450 (104th)

To amend the Internal Revenue Code of 1986 to place the burden of proof on the Secretary of the Treasury in civil cases and on the taxpayer in administrative proceedings, to require 30 days notice and judicial consent before lien or seizure, to increase the limit on recovery of civil damages for unauthorized collection actions and exclude such damages from income, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

29 September 1995

Last action

29 September 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Traficant, James A., Jr. [D-OH-17], Rep. Saxton, Jim [R-NJ-3], Rep. Doolittle, John T. [R-CA-4], Rep. Geren, Pete [D-TX-12], Rep. Hostettler, John N. [R-IN-8], Rep. Lipinski, William O. [D-IL-3], Rep. Thurman, Karen L. [D-FL-5], Rep. Torkildsen, Peter G. [R-MA-6], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Roth, Toby [R-WI-8], Rep. Hefley, Joel [R-CO-5], Rep. Rivers, Lynn N. [D-MI-13], Rep. Lofgren, Zoe [D-CA-18], Rep. Watt, Melvin L. [D-NC-12], Rep. Hoekstra, Peter [R-MI-2], Rep. McKinney, Cynthia A. [D-GA-4], Rep. Burton, Dan [R-IN-5], Rep. Norwood, Charles W. [R-GA-9], Rep. Calvert, Ken [R-CA-41], Rep. Bachus, Spencer [R-AL-6], Rep. Emerson, Bill [R-MO-8], Rep. Cox, Christopher [R-CA-48], Rep. Parker, Mike [R-MS-4], Rep. Largent, Steve [R-OK-1], Rep. Holden, Tim [D-PA-17], Rep. Bliley, Tom [R-VA-7], Rep. English, Phil [R-PA-3], Rep. Torres, Esteban Edward [D-CA-34], Rep. Wynn, Albert Russell [D-MD-4], Rep. Barcia, James A. [D-MI-5], Del. Faleomavaega, Eni F. H. [D-AS-At Large], Rep. Green, Gene [D-TX-29], Rep. Hoke, Martin R. [R-OH-10], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Clay, William (Bill) [D-MO-1], Rep. Deal, Nathan [R-GA-9], Rep. Hastings, Alcee L. [D-FL-20], Rep. Gonzalez, Henry B. [D-TX-20], Rep. McKeon, Howard P. "Buck" [R-CA-25], Rep. Gunderson, Steve [R-WI-3], Rep. Lightfoot, Jim [R-IA-3], Rep. Dunn, Jennifer [R-WA-8]

Subjects

Taxation

Source updated

7 April 2025

Taxation

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Summary

Amends the Internal Revenue Code to place the burden of proof on the taxpayer in the case of any administrative proceeding and on the Secretary in the case of any court proceeding. Requires a 30-day notice before lien. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Requires a 30-day notice before seizure. Increases the limit on the recovery of civil damages for certain unauthorized collection actions to $1 million and excludes such damages from gross income.

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

Timeline

  1. 29 September 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 29 September 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 29 September 1995

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 29 September 1995

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  • Introduced in House (PDF)

    Introduced in House · EN · 29 September 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 29 September 1995

    Open at official source

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Sponsors

Related records

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Sources

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