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 15 days notice and judicial consent before seizure, to exclude civil damages for unauthorized collection actions from income, and for other purposes.

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 of the Treasury in the case of any court proceeding. Requires a 30-day notice before seizure. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Excludes from gross income damages awarded for unauthorized IRS collection activities. Requires a study of the revenue losses (if any) resulting from this Act.

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

Timeline

1. 7 January 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 7 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 7 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

4. 30 April 1997

   Introduced

   Sponsor introductory remarks on measure. (CR H2010)

   Source: IntroReferral

5. 4 September 1997

   Introduced

   Sponsor introductory remarks on measure. (CR H6803)

   Source: IntroReferral

6. 6 October 1997

   Introduced

   Sponsor introductory remarks on measure. (CR H8361)

   Source: IntroReferral

7. 26 February 1998

   Introduced

   Sponsor introductory remarks on measure. (CR H634)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 7 January 1997 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 January 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 7 January 1997

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 7 January 1997

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  Leesvertaling

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

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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

Sponsors

• Rep. Traficant, James A., Jr. [D-OH-17] · D · Sponsor
• Rep. Norwood, Charles W. [R-GA-9] · R · Sponsor
• Rep. Hefley, Joel [R-CO-5] · R · Sponsor
• Rep. Hayworth, J. D. [R-AZ-5] · R · Sponsor
• Rep. Duncan, John J., Jr. [R-TN-2] · R · Sponsor
• Rep. Saxton, Jim [R-NJ-3] · R · Cosponsor
• Rep. English, Phil [R-PA-3] · R · Cosponsor
• Rep. Chabot, Steve [R-OH-1] · R · Cosponsor
• Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
• Rep. Latham, Tom [R-IA-3] · R · Cosponsor
• Rep. Rohrabacher, Dana [R-CA-48] · R · Cosponsor
• Rep. Leach, James A. [R-IA-2] · R · Cosponsor
• Rep. Frost, Martin [D-TX-24] · D · Cosponsor
• Rep. Campbell, Tom [R-CA-15] · R · Cosponsor
• Rep. McIntosh, David M. [R-IN-2] · R · Cosponsor
• Rep. Kelly, Sue W. [R-NY-19] · R · Cosponsor
• Rep. Manzullo, Donald A. [R-IL-16] · R · Cosponsor
• Rep. Poshard, Glenn [D-IL-22] · D · Cosponsor
• Del. Norton, Eleanor Holmes [D-DC-At Large] · D · Cosponsor
• Rep. Livingston, Bob [R-LA-1] · R · Cosponsor
• Rep. Bartlett, Roscoe G. [R-MD-6] · R · Cosponsor
• Rep. Stearns, Cliff [R-FL-6] · R · Cosponsor
• Rep. Packard, Ron [R-CA-48] · R · Cosponsor
• Rep. Green, Gene [D-TX-29] · D · Cosponsor
• Rep. Kildee, Dale E. [D-MI-5] · D · Cosponsor
• Rep. Gillmor, Paul E. [R-OH-5] · R · Cosponsor
• Rep. Burton, Dan [R-IN-5] · R · Cosponsor
• Rep. McKeon, Howard P. "Buck" [R-CA-25] · R · Cosponsor
• Rep. Tiahrt, Todd [R-KS-4] · R · Cosponsor
• Rep. Watts, J. C., Jr. [R-OK-4] · R · Cosponsor
• Rep. Jones, Walter B., Jr. [R-NC-3] · R · Cosponsor
• Rep. Klink, Ron [D-PA-4] · D · Cosponsor
• Rep. Hastert, J. Dennis [R-IL-14] · R · Cosponsor
• Rep. Bachus, Spencer [R-AL-6] · R · Cosponsor
• Rep. Johnson, Sam [R-TX-3] · R · Cosponsor
• Rep. Emerson, Jo Ann [R-MO-8] · R · Cosponsor
• Rep. Parker, Mike [R-MS-4] · R · Cosponsor
• Rep. Aderholt, Robert B. [R-AL-4] · R · Cosponsor
• Rep. Paxon, Bill [R-NY-27] · R · Cosponsor
• Rep. Linder, John [R-GA-7] · R · Cosponsor
• Rep. Camp, Dave [R-MI-4] · R · Cosponsor
• Rep. Christensen, Jon [R-NE-2] · R · Cosponsor
• Rep. Engel, Eliot L. [D-NY-16] · D · Cosponsor
• Rep. Wamp, Zach [R-TN-3] · R · Cosponsor
• Rep. Holden, Tim [D-PA-17] · D · Cosponsor
• Rep. Coble, Howard [R-NC-6] · R · Cosponsor
• Rep. Tauzin, W. J. (Billy) [R-LA-3] · R · Cosponsor
• Rep. Hastings, Alcee L. [D-FL-20] · D · Cosponsor

Showing 48 of 76 sponsors and actors.

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