HR 367
105th Congress
House
Taxation
Administrative procedure
Administrative remedies
Civil procedure
Collection of accounts
Damages
Department of the Treasury
Economics and Public Finance
Evidence (Law)
Federal receipts and expenditures
Garnishment
Government Operations and Politics
Government paperwork
Income tax
Judicial review of administrative acts
Labor and Employment
Law
Personal income tax
Searches and seizures
Tax administration
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: January 7, 1997
See on congress.gov
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
Plain-English summary
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.
What's happening now
Sponsor introductory remarks on measure. (CR H634)
Committees of jurisdiction
1