Taxpayer Protection and Reimbursement Act

Summary

Taxpayer Protection and Reimbursement Act - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in any civil action in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Limits the amount of such award to $20,000 for any one civil action. Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who: (1) establishes that the position of the United States in the civil action was unreasonable; and (2) substantially prevails with respect to the amount in controversy or the most significant issue or set of issues. Disallows costs for certain civil actions involving declaratory judgments.

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Timeline

1. 27 April 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 27 April 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 April 1981

   Introduced

   Introduced in House

   Source: IntroReferral

4. 30 April 1981

   Referred

   Referred to Subcommittee on Select Revenue Measures.

   Source: Committee

5. 28 September 1981

   Committee

   Subcommittee Hearings Held.

   Source: Committee

6. 13 November 1981

   Committee

   Other Measure H.R.4961 Forwarded by Subcommittee to Full Committee in Lieu.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 27 April 1981

  Open at official source

Sponsors

• Rep. Stark, Fortney Pete [D-CA-13] · D · Sponsor
• Rep. Mazzoli, Romano L. [D-KY-3] · D · Sponsor
• Rep. Morrison, Sid [R-WA-4] · R · Sponsor
• Rep. Murphy, Austin J. [D-PA-20] · D · Cosponsor
• Rep. Clay, William (Bill) [D-MO-1] · D · Cosponsor
• Rep. Patterson, Jerry M. [D-CA-38] · D · Cosponsor
• Rep. Wolpe, Howard E. [D-MI-3] · D · Cosponsor
• Rep. Kramer, Ken [R-CO-5] · R · Cosponsor
• Rep. Lowry, Mike [D-WA-7] · D · Cosponsor
• Rep. Bafalis, L. A. (Skip) [R-FL-10] · R · Cosponsor
• Rep. Kildee, Dale E. [D-MI-5] · D · Cosponsor
• Rep. Bedell, Berkley W. [D-IA-6] · D · Cosponsor
• Sen. Simon, Paul [D-IL] · D · Cosponsor
• Rep. Neal, Stephen L. [D-NC-5] · D · Cosponsor
• Rep. Mitchell, Parren J. [D-MD-7] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Legal Fees Reimbursement Act of 1981
• related to → A bill to amend the Internal Revenue Code of 1954 to authorize the payment of attorney's fees to taxpayers who prevail in tax litigation.
• related to ← Taxpayers Court Costs and Fees Act of 1981
• related to ← Tax Equity and Fiscal Responsibility Act of 1982
• related to ← Taxpayer Protection and Reimbursement Act