Federal Tax Delinquency Amnesty Act of 1991

referredUnited States· United States Congress· EN

Introduced

11 April 1991

Last action

11 April 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Federal Tax Delinquency Amnesty Act of 1991 - Waives all criminal and civil tax penalties for a taxpayer who: (1) files a written statement with specified information concerning any underpayment of tax; (2) pays the amount of underpayment when filing the statement; and (3) within 30 days of notification, pays 50 percent of the interest payable on the underpayment (and the amount of any tax delinquent amount). Permits installment payments in certain cases. Applies this waiver during a six-month amnesty period beginning July 1, 1991, or the first July 1 after this Act's enactment. Applies amnesty to all payments relating to taxable events or tax years ending before January 1, 1990. Disallows amnesty if: (1) the taxpayer was contacted before a statement was filed; (2) there was fraud in seeking amnesty; (3) a criminal investigation is pending; or (4) the income involved is illegal source income. Authorizes appropriations to administer the amnesty program and to employ 3,000 additional Internal Revenue Service agents. Amends the Internal Revenue Code to increase criminal and civil tax penalties by 50 percent.

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Timeline

11 April 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
11 April 1991
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

Introduced in Senate · — · Download file

Documents

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Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 11 April 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/796
Open data entity: https://api.congress.gov/v3/bill/102/s/796
us · 102-s-796 · source updated 26 August 2025