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HR 367 105th Congress House

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 15 days notice…

Official title: 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 p… Show full official titleShow less

Official title: 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 15 days notice and judicial consent before seizure, to exclude civil damages for unauthorized collection actions from income, and for other purposes.

Introduced: February 10, 1997 See on congress.gov
Taxation Administrative procedureAdministrative remediesCivil procedureCollection of accounts
More subjectsShow fewer subjects
DamagesDepartment of the TreasuryEconomics and Public FinanceEvidence (Law)Federal receipts and expendituresGarnishmentGovernment Operations and PoliticsGovernment paperworkIncome taxJudicial review of administrative actsLabor and EmploymentLawPersonal income taxSearches and seizuresTax administration
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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.
 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 1998
Sponsor introductory remarks on measure. (CR H634)
Oct 6, 1997
Sponsor introductory remarks on measure. (CR H8361)
Sep 4, 1997
Sponsor introductory remarks on measure. (CR H6803)
Apr 30, 1997
Sponsor introductory remarks on measure. (CR H2010)
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Introduced in House
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 Latest action February 26, 1998

Sponsor introductory remarks on measure. (CR H634)

 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 of the Treasury in the case of any court proceeding. Requires a 30-day notice before seizure. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Excludes from gross income damages awarded for unauthorized IRS collection activities. Requires a study of the revenue losses (if any) resulting from this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Aderholt, Robert B.
Alabama · Apr 17, 1997
 D
Norton, Eleanor Holmes
District of Columbia · Feb 10, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 367: 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 15 days notice and judicial consent before seizure, to exclude civil damages for unauthorized collection actions from income, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-367/
MLA
"H.R. 367: 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 15 days notice and judicial consent before seizure, to exclude civil damages for unauthorized collection actions from income, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-367/.
Bluebook (legal)
H.R. 367, 105th Cong. (2026), https://openamerica.io/bill/105-HR-367/.
Markdown link
[H.R. 367: 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 15 days notice and judicial consent before seizure, to exclude civil damages for unauthorized collection actions from income, and for other purposes.](https://openamerica.io/bill/105-HR-367/)
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