To amend the Internal Revenue Code of 1986 to provide certain additional taxpayers' rights.

Summary

Amends the Internal Revenue Code to expand current provisions concerning civil damages for certain unauthorized collection actions to allow taxpayers to sue for civil damages if in the determination of tax the Internal Revenue Service carelessly disregards tax law. Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Amends the Internal Revenue Code to increase the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax).

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

Timeline

1. 2 August 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 2 August 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 2 August 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 2 August 1991

  Open at official source

Sponsors

• Rep. Hefley, Joel [R-CO-5] · R · Sponsor
• Rep. Lloyd, Marilyn [D-TN-3] · D · Cosponsor
• Rep. Fawell, Harris W. [R-IL-13] · R · Cosponsor
• Rep. Boehner, John A. [R-OH-8] · R · Cosponsor
• Rep. Owens, Wayne [D-UT-2] · D · Cosponsor
• Rep. Schaefer, Dan [R-CO-6] · R · Cosponsor
• Rep. Herger, Wally [R-CA-2] · R · Cosponsor
• Rep. DeLay, Tom [R-TX-22] · R · Cosponsor
• · hswm00 · Standing

Related records

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