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HR 3261 103th Congress House Taxation Administrative responsibility Crime and Law Enforcement Criminal procedure Damages Department of the Treasury Evidence (Law) Federal employees Fraud Government Operations and Politics Income tax Law Legal fees Liability (Law) Right to counsel Tax evasion

To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts,…

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To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.

Introduced: October 12, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 25 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 19, 1994
Sponsor introductory remarks on measure. (CR H8698)
Aug 18, 1994
Sponsor introductory remarks on measure. (CR H8597)
Aug 16, 1994
Sponsor introductory remarks on measure. (CR H8416)
Jul 29, 1994
Sponsor introductory remarks on measure. (CR H6458)
Jul 28, 1994
Sponsor introductory remarks on measure. (CR H6384-6385)
Jul 27, 1994
Sponsor introductory remarks on measure. (CR H6256-6257)
Jul 26, 1994
Sponsor introductory remarks on measure. (CR H6207)
Jul 25, 1994
Sponsor introductory remarks on measure. (CR H6157)
Jul 19, 1994
Sponsor introductory remarks on measure. (CR H5777)
Jun 24, 1994
Sponsor introductory remarks on measure. (CR H4961)
Jun 13, 1994
Sponsor introductory remarks on measure. (CR H4347)
Jun 8, 1994
Sponsor introductory remarks on measure. (CR H4173-4174)
May 23, 1994
Sponsor introductory remarks on measure. (CR H3796)
May 17, 1994
Sponsor introductory remarks on measure. (CR H3381)
May 12, 1994
Sponsor introductory remarks on measure. (CR H3283)
May 4, 1994
Sponsor introductory remarks on measure. (CR H3018)
Apr 21, 1994
Sponsor introductory remarks on measure. (CR H2590)
Apr 19, 1994
Sponsor introductory remarks on measure. (CR H2408)
Apr 18, 1994
Sponsor introductory remarks on measure. (CR H2373)
Apr 14, 1994
Sponsor introductory remarks on measure. (CR H2256)
Feb 9, 1994
Motion to Discharge Committee filed by Mr. Traficant. Petition No: 103-12.
Feb 9, 1994
Sponsor introductory remarks on measure. (CR H362)
Feb 2, 1994
Sponsor introductory remarks on measure. (CR H161)
Oct 12, 1993
Referred to the House Committee on Ways and Means.
Oct 12, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make Internal Revenue Service employees personally liable for a portion of litigation costs resulting from arbitrary, capricious, or malicious acts.

Increases (from $100,000 to $1 million) the limitation on recovery of civil damages for certain unauthorized collection actions.

Places the burden of proof upon the Secretary of the Treasury with respect to the issue of whether any person has been guilty of fraud with intent to evade tax.

What's happening now August 19, 1994

Sponsor introductory remarks on measure. (CR H8698)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 1 Republican 5 Independent 1
R
Lucas, Frank D.
Oklahoma · Jul 21, 1994
 R
Calvert, Ken
California · May 18, 1994
 R
Rogers, Harold
Kentucky · May 18, 1994
 R
Smith, Christopher H.
New Jersey · Apr 18, 1994
 R
Crapo, Mike
Idaho · Apr 14, 1994
 D
Norton, Eleanor Holmes
District of Columbia · Apr 14, 1994
 I
Sanders, Bernard
Vermont · Mar 3, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3261: To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3261/
MLA
"H.R. 3261: To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3261/.
Bluebook (legal)
H.R. 3261, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3261/.
Markdown link
[H.R. 3261: To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.](https://openamerica.io/bill/103-HR-3261/)
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