United States · Bill · S
S. 1379 (95th)
Taxpayer Assistance Fairness Act
Introduced
25 April 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Taxpayer Assistance Fairness Act - Amends the Internal Revenue Code to suspend interest on tax deficiencies resulting from advice obtained from Internal Revenue Service taxpayer assistance programs. Provides for the availability of written confirmations of certain oral advice given under these programs. Directs the Secretary of the Treasury to make annual reports on interest suspensions and taxpayer service errors. Orders the Secretary to make an efficiency report on the programs to certain Congressional Committees within six months after this enactment.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 25 April 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1379
- Open data entity: https://api.congress.gov/v3/bill/95/s/1379