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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
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Plain-English summary Congressional Research Service

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 March 19, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Neal, Richard E.
Massachusetts · Apr 29, 1992
 D
Pallone, Frank
New Jersey · Apr 29, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1485: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1485/
MLA
"H.R. 1485: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1485/.
Bluebook (legal)
H.R. 1485, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1485/.
Markdown link
[H.R. 1485: 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.](https://openamerica.io/bill/102-HR-1485/)
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