A bill to require the Secretary of the Treasury to exhaust administrative procedures established within the Internal Revenue Service for resolving disputes with a taxpayer before sending such taxpayer a notice of deficiency and to allow such Secretary to withdraw a notice of deficiency erroneously issued to a taxpayer.

Summary

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from sending a notice of deficiency to a taxpayer unless: (1) the Secretary has made reasonable attempts to contact and meet face-to-face with the taxpayer; and (2) all administrative procedures established within the Internal Revenue Service have been exhausted. Allows the Secretary to withdraw a notice of deficiency erroneously issued to a taxpayer.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 9 August 1984

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 9 August 1984

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 August 1984

   Introduced

   Introduced in House

   Source: IntroReferral

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 · 9 August 1984

  Open at official source

Sponsors

• Rep. Stark, Fortney Pete [D-CA-9] · D · Sponsor
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.