A bill to amend the Internal Revenue Code of 1954 to apply the civil fraud penalty only to that portion of an underpayment which is attributable to fraud.

referredUnited States· United States Congress· EN

Introduced

6 January 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to base the civil penalty for tax fraud on only the portion of the underpayment which is due to fraud rather than on the entire underpayment.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 6 January 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/535
Open data entity: https://api.congress.gov/v3/bill/98/hr/535