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S 2312 97th Congress Senate Taxation Barter Due process of law Income tax Subpoena Tax administration

A bill to amend the Internal Revenue Code of 1954 to include a barter exchange as a third-party recordkeeper for purposes of the special procedures for third-party summons.

Introduced: March 30, 1982 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 7, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 30, 1982
Introduced in Senate
Mar 30, 1982
Read twice and referred to the Committee on Finance.
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend to taxpayers who engage in barter exchanges the right to notice and a court hearing before third-party records must be surrendered to the Internal Revenue Service in a tax investigation.

What's happening now April 7, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 30, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2312: A bill to amend the Internal Revenue Code of 1954 to include a barter exchange as a third-party recordkeeper for purposes of the special procedures for third-party summons.. 97th Congress. Open America. https://openamerica.io/bill/97-S-2312/
MLA
"S. 2312: A bill to amend the Internal Revenue Code of 1954 to include a barter exchange as a third-party recordkeeper for purposes of the special procedures for third-party summons.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2312/.
Bluebook (legal)
S. 2312, 97th Cong. (2026), https://openamerica.io/bill/97-S-2312/.
Markdown link
[S. 2312: A bill to amend the Internal Revenue Code of 1954 to include a barter exchange as a third-party recordkeeper for purposes of the special procedures for third-party summons.](https://openamerica.io/bill/97-S-2312/)
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