HR 1485
102th Congress
House
Taxation
Accounting
Tax administration
Tax consultants
Tax courts
Tax preparers
Taxpayers
To amend the Internal Revenue Code of 1986 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $10,000 or less.
Introduced: March 19, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 19, 1991
Referred to the House Committee on Ways and Means.
Mar 19, 1991
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to allow a certified public accountant or an enrolled agent authorized to practice before the Internal Revenue Service to represent a taxpayer in Tax Court proceedings involving $10,000 or less.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1