United States · Bill · S
S. 3523 (109th)
A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
Introduced
15 June 2006
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
8 official files
Referred in House (text)
Referred in House · EN · 13 November 2006
Referred in House (PDF)
Referred in House · EN · 13 November 2006
Engrossed in Senate (text)
Engrossed in Senate · EN · 1 October 2006
Engrossed in Senate (PDF)
Engrossed in Senate · EN · 1 October 2006
Passed Senate without amendment
summary · EN · 30 September 2006
Introduced in Senate (text)
Introduced in Senate · EN · 15 June 2006
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 June 2006
Introduced in Senate
summary · EN · 15 June 2006
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/3523
- Open data entity: https://api.congress.gov/v3/bill/109/s/3523