Tax Amnesty Act of 1984

Summary

Tax Amnesty Act of 1984 - Provides for a one-time amnesty from criminal and civil tax penalties for taxpayers who: (1) file a written statement with specified information concerning any underpayment of tax; (2) pay the amount of such underpayment when filing the statement; and (3) within 30 days of notification of the amount of interest payable on any tax delinquent amount, pays the full amount of such interest or delinquency. Permits installment payments of tax due in certain cases. Disallows an amnesty period for taxpayers against whom a tax deficiency has already been assessed or who have committed fraud in seeking amnesty or against whom a criminal investigation is pending. Allows such amnesty for a six month period beginning on the date of enactment of this Act.

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1 official file

• Introduced in House

  summary · EN · 21 February 1984

  Open at official source

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