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 such claims are pending.
Introduced: June 15, 2006
See on congress.gov
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
Plain-English summary
(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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
2
Cosponsors
1