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S 1591 109th Congress Senate Taxation Finance and Financial Sector Income tax Interest Tax administration Tax penalties Tax returns Tax shelters

A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the suspension of interest and certain penalties where the taxpayer is not contacted by the Internal Revenue Service…

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A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the suspension of interest and certain penalties where the taxpayer is not contacted by the Internal Revenue Service within 18 months.

Introduced: July 29, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9511)
Jul 29, 2005
Sponsor introductory remarks on measure. (CR S9510)
Jul 29, 2005
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to modify provisions which suspend interest and penalties for taxpayers not contacted by the Internal Revenue Service (IRS) about additional tax liability within 18 months of the filing of their tax returns to deny certain tax shelter participants suspension of any interest or penalties accruing on or before October 3, 2004, except those participants who accept certain IRS tax shelter settlement initiatives (current law applies only to interest accruing after October 3, 2004).

Provides that the 18-month period for IRS notification of additional tax liability for taxpayers who file amended tax returns or return information showing additional tax liability begins on the date such amended returns or information are filed.

What's happening now July 29, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9511)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 29, 2005
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APA
U.S. Congress. (2026). S. 1591: A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the suspension of interest and certain penalties where the taxpayer is not contacted by the Internal Revenue Service within 18 months.. 109th Congress. Open America. https://openamerica.io/bill/109-S-1591/
MLA
"S. 1591: A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the suspension of interest and certain penalties where the taxpayer is not contacted by the Internal Revenue Service within 18 months.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1591/.
Bluebook (legal)
S. 1591, 109th Cong. (2026), https://openamerica.io/bill/109-S-1591/.
Markdown link
[S. 1591: A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the suspension of interest and certain penalties where the taxpayer is not contacted by the Internal Revenue Service within 18 months.](https://openamerica.io/bill/109-S-1591/)
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