(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
Became Public Law No: 109-432.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S5962-5963)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5963)
Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR 9/29/2006 S10795)
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR 9/29/2006 S10795)
Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795)
Message on Senate action sent to the House.
Received in the House.
Held at the desk.
Referred to the House Committee on Ways and Means.
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