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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…

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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
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Sep 29, 1995
Referred to the House Committee on Ways and Means.
Sep 29, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

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 September 29, 1995

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 1 Republican 1
R
Calvert, Ken
California · Dec 14, 1995
 D
Lofgren, Zoe
California · Nov 9, 1995
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APA
U.S. Congress. (2026). H.R. 2450: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2450/
MLA
"H.R. 2450: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2450/.
Bluebook (legal)
H.R. 2450, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2450/.
Markdown link
[H.R. 2450: 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.](https://openamerica.io/bill/104-HR-2450/)
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