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HR 3214 105th Congress Taxation

To amend the Internal Revenue Code of 1986 to provide that property may be seized for the collection of taxes only with the approval of a private, volunteer panel of attorneys, certified public…

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To amend the Internal Revenue Code of 1986 to provide that property may be seized for the collection of taxes only with the approval of a private, volunteer panel of attorneys, certified public accountants, and enrolled agents.

Introduced: February 12, 1998 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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.
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APA
U.S. Congress. (2026). H.R. 3214: To amend the Internal Revenue Code of 1986 to provide that property may be seized for the collection of taxes only with the approval of a private, volunteer panel of attorneys, certified public accountants, and enrolled agents.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3214/
MLA
"H.R. 3214: To amend the Internal Revenue Code of 1986 to provide that property may be seized for the collection of taxes only with the approval of a private, volunteer panel of attorneys, certified public accountants, and enrolled agents.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3214/.
Bluebook (legal)
H.R. 3214, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3214/.
Markdown link
[H.R. 3214: To amend the Internal Revenue Code of 1986 to provide that property may be seized for the collection of taxes only with the approval of a private, volunteer panel of attorneys, certified public accountants, and enrolled agents.](https://openamerica.io/bill/105-HR-3214/)
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