S. 1274 — A bill to amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.

Summary

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from using the threat of an examination or issuing a summons to compel a taxpayer to agree to or sign the Tip Reporting Commitment Agreement or the Tip Rate Determination Agreement.

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Related Legislation

H.R. 2658To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.
1997-10-09Referred to the House Committee on Ways and Means.
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Legislative Actions

1997-10-08
Introduced in Senate
1997-10-08
Sponsor introductory remarks on measure. (CR S10649)
1997-10-08
Read twice and referred to the Committee on Finance.

A bill to amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.

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