S 5014
117th Congress
Senate
Taxation
Preventing Frivolous Actions by IRS Agents Act
Introduced: September 29, 2022
Introduced by:
Marshall, Roger
Republican
· Kansas
See on congress.gov
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
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1