Skip to main content
S 3523 109th Congress Senate Taxation Divorce Families Income tax Jurisdiction Law Separation (Law) Tax administration Tax courts Tax returns

A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while…

Show full title

A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.

Introduced: June 15, 2006 See on congress.gov
Sign in to write a letter Sign in to watch
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 11 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 13, 2006
Referred to the House Committee on Ways and Means.
Nov 9, 2006
Held at the desk.
Nov 9, 2006
Received in the House.
Oct 2, 2006
Message on Senate action sent to the House.
Sep 30, 2006
Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795)
Sep 30, 2006
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR 9/29/2006 S10795)
Sep 30, 2006
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795)
Sep 30, 2006
Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR 9/29/2006 S10795)
Jun 15, 2006
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5963)
Jun 15, 2006
Sponsor introductory remarks on measure. (CR S5962-5963)
Jun 15, 2006
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).

What's happening now November 13, 2006

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 6111 Identical bill Tax Relief and Health Care Act of 2006
 Bill text 3 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Cornyn, John
Texas · Sep 28, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3523: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.. 109th Congress. Open America. https://openamerica.io/bill/109-S-3523/
MLA
"S. 3523: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-3523/.
Bluebook (legal)
S. 3523, 109th Cong. (2026), https://openamerica.io/bill/109-S-3523/.
Markdown link
[S. 3523: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.](https://openamerica.io/bill/109-S-3523/)
Report a problem