A bill to amend the Internal Revenue Code of 1986 to prohibit the use of random audits, and for other purposes.
Internal Revenue Service Random Audit Prohibition Act - Amends the Internal Revenue Code, with respect to Internal Revenue Service audit authority, to: (1) require an examination notice to identify the purpose and basis for such examination; and (2) prohibit random audits and provide civil damages for their knowing performance.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S3791)
Read twice and referred to the Committee on Finance.
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