To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.
No official summary available for this bill.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
Placed on the Union Calendar, Calendar No. 373.
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