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HR 631 105th Congress House Taxation Evidence (Law) Income tax Law Tax administration Tax courts Tax evasion

To amend the Internal Revenue Code of 1986 to place the burden on the Secretary of the Treasury of proving the accuracy of determinations forming a basis for certain notices of deficiency.

Introduced: February 6, 1997 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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 1997
Referred to the House Committee on Ways and Means.
Feb 6, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to place the burden of proving the accuracy of determinations forming a basis for certain deficiencies on the Secretary of the Treasury.

What's happening now February 6, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Graham, Lindsey
South Carolina · May 15, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 631: To amend the Internal Revenue Code of 1986 to place the burden on the Secretary of the Treasury of proving the accuracy of determinations forming a basis for certain notices of deficiency.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-631/
MLA
"H.R. 631: To amend the Internal Revenue Code of 1986 to place the burden on the Secretary of the Treasury of proving the accuracy of determinations forming a basis for certain notices of deficiency.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-631/.
Bluebook (legal)
H.R. 631, 105th Cong. (2026), https://openamerica.io/bill/105-HR-631/.
Markdown link
[H.R. 631: To amend the Internal Revenue Code of 1986 to place the burden on the Secretary of the Treasury of proving the accuracy of determinations forming a basis for certain notices of deficiency.](https://openamerica.io/bill/105-HR-631/)
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