To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.

openUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

22 June 1995 · Introduced

Status

Sponsor introductory remarks on measure. (CR H6208)

Sponsors

Rep. Traficant, James A., Jr. [D-OH-17], Rep. English, Phil [R-PA-3], Rep. Doolittle, John T. [R-CA-4], Rep. Hefley, Joel [R-CO-5], Rep. Baker, Bill [R-CA-10], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Molinari, Susan [R-NY-13], Rep. Wise, Robert E., Jr. [D-WV-2], Sen. Roberts, Pat [R-KS], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Rahall, Nick J., II [D-WV-3], Rep. Schaefer, Dan [R-CO-6], Rep. Lightfoot, Jim [R-IA-3], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Coble, Howard [R-NC-6], Rep. Gillmor, Paul E. [R-OH-5], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Hobson, David L. [R-OH-7], Rep. Stearns, Cliff [R-FL-6], Rep. Young, Don [R-AK-At Large], Rep. Lewis, Jerry [R-CA-41], Rep. Skeen, Joe [R-NM-2], Rep. Dunn, Jennifer [R-WA-8], Rep. Roukema, Marge [R-NJ-5], Rep. Hancock, Mel [R-MO-7], Rep. Hayes, James A. [D-LA-7], Rep. Wilson, Charles [D-TX-2], Rep. Rohrabacher, Dana [R-CA-48], Rep. Jones, Walter B., Jr. [R-NC-3], Rep. Schroeder, Patricia [D-CO-1], Rep. Hayworth, J. D. [R-AZ-5], Rep. Holden, Tim [D-PA-17], Rep. Thompson, Bennie G. [D-MS-2], Rep. Boehlert, Sherwood [R-NY-24], Rep. Peterson, Collin C. [D-MN-7], Rep. Wynn, Albert Russell [D-MD-4], Rep. Linder, John [R-GA-7], Rep. Davis, Tom [R-VA-11], Rep. Paxon, Bill [R-NY-27], Rep. Shays, Christopher [R-CT-4], Rep. Upton, Fred [R-MI-6], Rep. Wamp, Zach [R-TN-3], Rep. Clyburn, James E. [D-SC-6], Rep. Dickey, Jay [R-AR-4], Rep. Christensen, Jon [R-NE-2], Rep. Eshoo, Anna G. [D-CA-18], Rep. Barrett, Bill [R-NE-3], Sen. Brown, Sherrod [D-OH]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to provide that the burden of proof with respect to all issues, in the case of any court proceeding, is on the Secretary of the Treasury. Requires the Secretary to identify in writing the specific kind or type of tax, and its specific implementing regulations, within 14 days upon the written request from any person made liable for such tax. Increases the limitation on the amount of recovery for civil damages for unauthorized collection actions by the Internal Revenue Service. Excludes such damages from gross income.

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

Timeline

4 January 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
4 January 1995
Introduced
Sponsor introductory remarks on measure. (CR E8)
Source: IntroReferral
4 January 1995
Introduced
Introduced in House
Source: IntroReferral
4 January 1995
Introduced
Introduced in House
Source: IntroReferral
20 January 1995
Introduced
Sponsor introductory remarks on measure. (CR H413)
Source: IntroReferral
25 January 1995
Introduced
Sponsor introductory remarks on measure. (CR H596)
Source: IntroReferral
10 February 1995
Introduced
Sponsor introductory remarks on measure. (CR H1560)
Source: IntroReferral
14 February 1995
Introduced
Sponsor introductory remarks on measure. (CR H1699)
Source: IntroReferral
10 March 1995
Introduced
Sponsor introductory remarks on measure. (CR H2992)
Source: IntroReferral
22 March 1995
Introduced
Sponsor introductory remarks on measure. (CR H3420)
Source: IntroReferral
15 May 1995
Introduced
Sponsor introductory remarks on measure. (CR H4918)
Source: IntroReferral
14 June 1995
Introduced
Sponsor introductory remarks on measure. (CR H5907)
Source: IntroReferral
22 June 1995
Introduced
Sponsor introductory remarks on measure. (CR H6208)
Source: IntroReferral

Votes

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Versions

Introduced in House · 4 January 1995 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 4 January 1995
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Introduced in House (PDF)
Introduced in House · EN · 4 January 1995
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Introduced in House
summary · EN · 4 January 1995
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Related records

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Sources

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Official source: https://www.congress.gov/bill/104th-congress/house-bill/390
Open data entity: https://api.congress.gov/v3/bill/104/hr/390
us · 104-hr-390 · source updated 2 January 2025