Taxpayer Protection and Reimbursement Act

Summary

Taxpayer Protection and Reimbursement Act - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in any civil action in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Limits the amount of such award to $20,000 for any one civil action. Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who: (1) establishes that the position of the United States in the civil action was unreasonable; and (2) substantially prevails with respect to the amount in controversy or the most significant issue or set of issues. Disallows costs for certain civil actions involving declaratory judgments.

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

Timeline

1. 19 March 1981

   Introduced

   Read second time and referred to Senate Committee on Finance.

   Source: IntroReferral

2. 19 March 1981

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 24 March 1981

   Committee

   Committee on Finance requested executive comment from OMB; Treasury Department.

   Source: Committee

4. 19 October 1981

   Committee

   Subcommittee on Oversight of the IRS took the following actions.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 19 March 1981

  Open at official source

Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Long, Russell B. [D-LA] · D · Sponsor
• Sen. Goldwater, Barry [R-AZ] · R · Sponsor
• Sen. Williams, Harrison A., Jr. [D-NJ] · D · Sponsor
• Sen. Leahy, Patrick J. [D-VT] · D · Sponsor
• Sen. Durenberger, Dave [R-MN] · R · Cosponsor
• Sen. Heflin, Howell [D-AL] · D · Cosponsor
• Sen. Bradley, Bill [D-NJ] · D · Cosponsor
• Sen. Bentsen, Lloyd M. [D-TX] · D · Cosponsor
• Sen. Cannon, Howard W. [D-NV] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Taxpayer Protection and Reimbursement Act