A bill to require the Secretary of the Treasury to exhaust administrative procedures established within the Internal Revenue Service for resolving disputes with a taxpayer before sending such taxpayer a notice of deficiency.

referredUnited States· United States Congress· EN

Introduced

1 August 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from sending a notice of deficiency to a taxpayer unless: (1) the Secretary has made reasonable attempts to contact and meet face-to-face with the taxpayer; and (2) all administrative procedures established within the Internal Revenue Service have been exhausted.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 1 August 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/3209
Open data entity: https://api.congress.gov/v3/bill/99/hr/3209