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, and for other purposes.
Introduced: October 12, 1993
See on congress.gov
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
Plain-English summary
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
Sponsor introductory remarks on measure. (CR H8698)
Committees of jurisdiction
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