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United States · Bill · S

S. 137 (94th)

A bill to amend the Internal Revenue Code of 1954 to require judicial confirmation of the need for a jeopardy assessment.

referredUnited States· United States Congress· EN

Introduced

15 January 1975

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Requires judicial confirmation of the need for a jeopardy assessment (an immediate assessment made by the Secretary of the Treasury on the belief that the assessment or collection of a deficiency will be jeopardized by delay) by requiring the Secretary to file a petition for approval of such jeopardy assessment within 5 days after it is made.

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Documents

1 official file

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Sources

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