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HR 390 104th Congress House Taxation Civil procedure Collection of accounts Damages Evidence (Law) Government Operations and Politics Government paperwork Income tax Law Tax administration Tax courts Tax exclusion

To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.

Introduced: January 4, 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 12 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 22, 1995
Sponsor introductory remarks on measure. (CR H6208)
Jun 14, 1995
Sponsor introductory remarks on measure. (CR H5907)
May 15, 1995
Sponsor introductory remarks on measure. (CR H4918)
Mar 22, 1995
Sponsor introductory remarks on measure. (CR H3420)
Mar 10, 1995
Sponsor introductory remarks on measure. (CR H2992)
Feb 14, 1995
Sponsor introductory remarks on measure. (CR H1699)
Feb 10, 1995
Sponsor introductory remarks on measure. (CR H1560)
Jan 25, 1995
Sponsor introductory remarks on measure. (CR H596)
Jan 20, 1995
Sponsor introductory remarks on measure. (CR H413)
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Sponsor introductory remarks on measure. (CR E8)
Jan 4, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that the burden of proof with respect to all issues, in the case of any court proceeding, is on the Secretary of the Treasury.

Requires the Secretary to identify in writing the specific kind or type of tax, and its specific implementing regulations, within 14 days upon the written request from any person made liable for such tax.

Increases the limitation on the amount of recovery for civil damages for unauthorized collection actions by the Internal Revenue Service. Excludes such damages from gross income.

What's happening now June 22, 1995

Sponsor introductory remarks on measure. (CR H6208)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 20
All 20 Democratic 15 Republican 4 Independent 1
R
Calvert, Ken
California · May 16, 1995
 R
Crapo, Mike
Idaho · May 9, 1995
 D
Lofgren, Zoe
California · Mar 21, 1995
 D
DeLauro, Rosa L.
Connecticut · Feb 1, 1995
 D
Neal, Richard E.
Massachusetts · Feb 1, 1995
 D
Norton, Eleanor Holmes
District of Columbia · Feb 1, 1995
 D
Durbin, Richard J.
Illinois · Jan 25, 1995
 D
Kaptur, Marcy
Ohio · Jan 25, 1995
 R
Lucas, Frank D.
Oklahoma · Jan 25, 1995
 R
Rogers, Harold
Kentucky · Jan 25, 1995
 I
Sanders, Bernard
Vermont · Jan 25, 1995
 D
Scott, Robert C. "Bobby"
Virginia · Jan 25, 1995
 D
Velázquez, Nydia M.
New York · Jan 25, 1995
 D
Clyburn, James E.
South Carolina · Jan 20, 1995
 D
Mfume, Kweisi
Maryland · Jan 20, 1995
 D
Nadler, Jerrold
New York · Jan 20, 1995
 D
Pallone, Frank
New Jersey · Jan 20, 1995
 D
Pelosi, Nancy
California · Jan 20, 1995
 D
Thompson, Bennie G.
Mississippi · Jan 20, 1995
 D
Waters, Maxine
California · Jan 20, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 390: To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-390/
MLA
"H.R. 390: To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-390/.
Bluebook (legal)
H.R. 390, 104th Cong. (2026), https://openamerica.io/bill/104-HR-390/.
Markdown link
[H.R. 390: To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.](https://openamerica.io/bill/104-HR-390/)
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