A bill to amend the Internal Revenue Code of 1954 to suspend the imposition of interest and to prohibit the imposition of a penalty for failure to pay tax on underpayments of tax resulting from erroneous advice given in writing by the Internal Revenue Service.

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exempt taxpayers from the payment of interest or a penalty on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service Officer or employee acting in an official capacity.

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Documents

1 official file

Introduced in House
summary · EN · 5 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/461
Open data entity: https://api.congress.gov/v3/bill/97/hr/461