A bill to amend the Internal Revenue Code of 1954 to provide that certain liens for taxes shall not be valid unless actually entered and recorded in the office in which the lien is filed.

Summary

Amends the Internal Revenue Code to provide that tax liens shall not be valid unless the fact of filing is entered and recorded in a public index at the State or local office where the notice is filed.

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

Timeline

1. 24 February 1977

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 24 February 1977

   Introduced

   Introduced in Senate

   Source: IntroReferral

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 · 24 February 1977

  Open at official source

Sponsors

• Sen. Helms, Jesse [R-NC] · R · Sponsor
• Sen. Abourezk, James [D-SD] · D · Cosponsor
• Sen. Stevens, Ted [R-AK] · R · Cosponsor
• Sen. Thurmond, Strom [R-SC] · R · Cosponsor
• Sen. Morgan, Robert B. [D-NC] · D · Cosponsor
• Sen. Goldwater, Barry [R-AZ] · R · Cosponsor
• Sen. Garn, E. J. (Jake) [R-UT] · R · Cosponsor
• Sen. Matsunaga, Spark M. [D-HI] · D · Cosponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
• Sen. Hollings, Ernest F. [D-SC] · D · Cosponsor
• Sen. Laxalt, Paul D. [R-NV] · R · Cosponsor
• Sen. Bumpers, Dale [D-AR] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide that certain liens for taxes shall not be valid unless actually entered and recorded in the office in which the lien is filed.