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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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 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
 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.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1