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.

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, 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.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 October 1994

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• Introduced in House (PDF)

  Introduced in House · EN · 7 October 1994

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• Introduced in House

  summary · EN · 7 October 1994

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