Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3261 (103rd)

To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.

openUnited States· United States Congress· EN

Introduced

12 October 1993

Last action

19 August 1994 · Introduced

Status

Sponsor introductory remarks on measure. (CR H8698)

Sponsors

Rep. Traficant, James A., Jr. [D-OH-17], Rep. Doolittle, John T. [R-CA-4], Rep. Baker, Bill [R-CA-10], Rep. Barlow, Tom [D-KY-1], Rep. Murphy, Austin J. [D-PA-20], Sen. Talent, Jim [R-MO], Rep. Stearns, Cliff [R-FL-6], Rep. Herger, Wally [R-CA-2], Rep. Manzullo, Donald A. [R-IL-16], Sen. Sanders, Bernard [I-VT], Rep. Smith, Robert [R-OR-2], Rep. Gunderson, Steve [R-WI-3], Rep. Crane, Philip M. [R-IL-8], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Roth, Toby [R-WI-8], Rep. Hastings, Alcee L. [D-FL-20], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Richardson, Bill [D-NM-3], Rep. Klink, Ron [D-PA-4], Sen. Crapo, Mike [R-ID], Rep. Rose, Charlie [D-NC-7], Rep. Visclosky, Peter J. [D-IN-1], Rep. Eshoo, Anna G. [D-CA-18], Rep. DeFazio, Peter A. [D-OR-4], Rep. Callahan, Sonny [R-AL-1], Rep. Dreier, David [R-CA-26], Rep. Hobson, David L. [R-OH-7], Rep. Gillmor, Paul E. [R-OH-5], Rep. Combest, Larry [R-TX-19], Sen. Santorum, Rick [R-PA], Rep. Smith, Nick [R-MI-7], Rep. Martinez, Matthew G. [D-CA-31], Rep. Lightfoot, Jim [R-IA-3], Rep. Smith, Christopher H. [R-NJ-4], Rep. Holden, Tim [D-PA-17], Rep. Murtha, John P. [D-PA-12], Sen. Torricelli, Robert G. [D-NJ], Sen. Brown, Sherrod [D-OH], Rep. Parker, Mike [R-MS-4], Rep. Levy, David A. [R-NY-4], Rep. Clay, William (Bill) [D-MO-1], Rep. Gordon, Bart [D-TN-6], Rep. Molinari, Susan [R-NY-13], Rep. Huffington, Michael [R-CA-22], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Livingston, Bob [R-LA-1], Rep. Lewis, Thomas F. [R-FL-12], Rep. Rowland, J. Roy [D-GA-8]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to make Internal Revenue Service employees personally liable for a portion of litigation costs resulting from arbitrary, capricious, or malicious acts. Increases (from $100,000 to $1 million) the limitation on recovery of civil damages for certain unauthorized collection actions. Places the burden of proof upon the Secretary of the Treasury with respect to the issue of whether any person has been guilty of fraud with intent to evade tax.

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

Timeline

  1. 12 October 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 12 October 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 12 October 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 2 February 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H161)

    Source: IntroReferral

  5. 9 February 1994

    Discharge

    Motion to Discharge Committee filed by Mr. Traficant. Petition No: 103-12.

    Source: Discharge

  6. 9 February 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H362)

    Source: IntroReferral

  7. 14 April 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H2256)

    Source: IntroReferral

  8. 18 April 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H2373)

    Source: IntroReferral

  9. 19 April 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H2408)

    Source: IntroReferral

  10. 21 April 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H2590)

    Source: IntroReferral

  11. 4 May 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H3018)

    Source: IntroReferral

  12. 12 May 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H3283)

    Source: IntroReferral

  13. 17 May 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H3381)

    Source: IntroReferral

  14. 23 May 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H3796)

    Source: IntroReferral

  15. 8 June 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H4173-4174)

    Source: IntroReferral

  16. 13 June 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H4347)

    Source: IntroReferral

  17. 24 June 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H4961)

    Source: IntroReferral

  18. 19 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H5777)

    Source: IntroReferral

  19. 25 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H6157)

    Source: IntroReferral

  20. 26 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H6207)

    Source: IntroReferral

  21. 27 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H6256-6257)

    Source: IntroReferral

  22. 28 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H6384-6385)

    Source: IntroReferral

  23. 29 July 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H6458)

    Source: IntroReferral

  24. 16 August 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H8416)

    Source: IntroReferral

  25. 18 August 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H8597)

    Source: IntroReferral

  26. 19 August 1994

    Introduced

    Sponsor introductory remarks on measure. (CR H8698)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 12 October 1993

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 12 October 1993

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 12 October 1993

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 135 sponsors and actors.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.