HR 2450
104th Congress
House
Taxation
Administrative procedure
Administrative remedies
Civil procedure
Collection of accounts
Congress
Congressional reporting requirements
Damages
Department of the Treasury
Economics and Public Finance
Evidence (Law)
Federal receipts and expenditures
Government Operations and Politics
Government paperwork
Income tax
Judicial review of administrative acts
Law
Searches and seizures
Tax administration
Tax exclusion
To amend the Internal Revenue Code of 1986 to place the burden of proof on the Secretary of the Treasury in civil cases and on the taxpayer in administrative proceedings, to require 30 days notice and judicial consent before lien or seizure, to increase the limit on recovery of civil damages for unauthorized collection actions and exclude such damages from income, and for other purposes.
Introduced: September 29, 1995
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 29, 1995
Referred to the House Committee on Ways and Means.
Sep 29, 1995
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to place the burden of proof on the taxpayer in the case of any administrative proceeding and on the Secretary in the case of any court proceeding. Requires a 30-day notice before lien. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Requires a 30-day notice before seizure. Increases the limit on the recovery of civil damages for certain unauthorized collection actions to $1 million and excludes such damages from gross income.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1