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
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
Plain-English summary
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
Sponsor introductory remarks on measure. (CR H6208)
Committees of jurisdiction
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