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HR 6266 110th Congress House Taxation Income tax Tax administration Tax evasion Tax penalties Tax returns

To amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to waive the penalties for failure to disclose reportable transactions, and for other purposes.

Introduced: June 12, 2008 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jun 12, 2008
Referred to the House Committee on Ways and Means.
Jun 12, 2008
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to modify provisions relating to the waiver of penalties for failure to disclose reportable transactions (i.e., transactions which have a potential for tax avoidance or evasion) to grant authority to the Secretary of the Treasury (instead of the Commissioner of Internal Revenue) to rescind or waive all or a portion of such penalties and to allow a waiver if there was reasonable cause for the failure to disclose such transactions and the taxpayer acted in good faith.

What's happening now June 12, 2008

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3121 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to waive the penalties for fai…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6266: To amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to waive the penalties for failure to disclose reportable transactions, and for other purposes.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-6266/
MLA
"H.R. 6266: To amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to waive the penalties for failure to disclose reportable transactions, and for other purposes.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-6266/.
Bluebook (legal)
H.R. 6266, 110th Cong. (2026), https://openamerica.io/bill/110-HR-6266/.
Markdown link
[H.R. 6266: To amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to waive the penalties for failure to disclose reportable transactions, and for other purposes.](https://openamerica.io/bill/110-HR-6266/)
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