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S. 5014 117th Congress Senate

Preventing Frivolous Actions by IRS Agents Act

Official title: A bill to require the Internal Revenue Service to pay for costs incurred by certain persons in the course of an audit.

Introduced: September 29, 2022 Introduced by: Roger Marshall Republican · Kansas See on congress.gov
Taxation
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Sep 29, 2022
Read twice and referred to the Committee on Finance.
Sep 29, 2022
Introduced in Senate
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 Latest action September 29, 2022

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Preventing Frivolous Actions by IRS Agents Act

This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 5014: Preventing Frivolous Actions by IRS Agents Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-5014/
MLA
"S. 5014: Preventing Frivolous Actions by IRS Agents Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-5014/.
Bluebook (legal)
S. 5014, 117th Cong. (2026), https://openamerica.io/bill/117-S-5014/.
Markdown link
[S. 5014: Preventing Frivolous Actions by IRS Agents Act](https://openamerica.io/bill/117-S-5014/)
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