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S 1673 97th Congress Senate Taxation Courts and Civil Procedure Lawyers and legal services Legal fees Tax administration Tax courts

Taxpayer Protection and Reimbursement Act

Introduced: September 28, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 19, 1981
Subcommittee on Oversight of the IRS. Hearings held.
Oct 14, 1981
Committee on Finance requested executive comment from OMB; Treasury Department.
Oct 7, 1981
Star Print ordered on S.1673.
Sep 30, 1981
Committee on Finance requested executive comment from OMB; Treasury Department.
Sep 28, 1981
Subcommittee on Oversight of the IRS took the following actions.
Sep 28, 1981
Read second time and referred to Senate Committee on Finance.
Sep 28, 1981
Introduced in Senate
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 Plain-English summary Congressional Research Service

Taxpayer Protection and Reimbursement Act - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in any civil action in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Limits the amount of such award to $25,000 for any one civil action.

Includes within the definition of "attorneys' fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who: (1) establishes that the position of the United States in the civil action was unreasonable; and (2) substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.

Disallows costs for certain civil actions involving declaratory judgments.

What's happening now October 19, 1981

Subcommittee on Oversight of the IRS. Hearings held.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 28, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1673: Taxpayer Protection and Reimbursement Act. 97th Congress. Open America. https://openamerica.io/bill/97-S-1673/
MLA
"S. 1673: Taxpayer Protection and Reimbursement Act." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-1673/.
Bluebook (legal)
S. 1673, 97th Cong. (2026), https://openamerica.io/bill/97-S-1673/.
Markdown link
[S. 1673: Taxpayer Protection and Reimbursement Act](https://openamerica.io/bill/97-S-1673/)
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