Taxpayers Court Costs and Fees Act of 1981

Summary

Taxpayer's Court Costs and Fees Act of 1981 - 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 a civil action brought by the United States 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. Prohibits such an award where the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust. 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 substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.

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Timeline

1. 28 October 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 28 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 28 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

4. 3 November 1981

   Referred

   Referred to Subcommittee on Select Revenue Measures.

   Source: Committee

5. 5 November 1981

   Committee

   For Further Action See H.R.3262.

   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 · 28 October 1981

  Open at official source

Sponsors

• Rep. Napier, John L. [R-SC-6] · R · Sponsor
• Rep. Bafalis, L. A. (Skip) [R-FL-10] · R · Sponsor
• Rep. Bedell, Berkley W. [D-IA-6] · D · Sponsor
• Rep. Burgener, Clair W. [R-CA-43] · R · Sponsor
• Rep. Dreier, David [R-CA-26] · R · Sponsor
• Rep. Edgar, Robert W. [D-PA-7] · D · Sponsor
• Rep. Emerson, Bill [R-MO-8] · R · Sponsor
• Rep. Erdahl, Arlen [R-MN-1] · R · Sponsor
• Rep. Hopkins, Larry J. [R-KY-6] · R · Sponsor
• Rep. Johnston, Eugene (Gene) [R-NC-6] · R · Sponsor
• Rep. Lujan, Manuel, Jr. [R-NM-1] · R · Sponsor
• Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
• Rep. Mitchell, Donald J. [R-NY-31] · R · Sponsor
• Rep. Neal, Stephen L. [D-NC-5] · D · Sponsor
• Rep. Smith, Christopher H. [R-NJ-4] · R · Sponsor
• Rep. Solomon, Gerald B. H. [R-NY-22] · R · Sponsor
• Rep. Whitley, Charles O., Sr. [D-NC-3] · D · Sponsor
• Rep. Stump, Bob [R-AZ-3] · D · Sponsor
• Rep. Rogers, Harold [R-KY-5] · R · Sponsor
• Rep. Hartnett, Thomas F. [R-SC-1] · R · Sponsor
• Sen. Roberts, Pat [R-KS] · R · Sponsor
• Rep. Dyson, Roy [D-MD-1] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Taxpayer Protection and Reimbursement Act