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United States · Bill · S

S. 2400 (101st)

A bill to amend section 7430 of the Internal Revenue Code of 1986 with respect to eligibility of taxpayers to receive attorney fees and other costs.

referredUnited States· United States Congress· EN

Introduced

3 April 1990

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code with regard to the awarding of costs and attorney fees to remove from the prevailing party any burden to establish that the position of the United States in court proceedings was not substantially justified.

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Timeline

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Votes

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Versions

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Documents

2 official files

Sponsors

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Related records

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Sources

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