H.R. 5865 — A bill to amend the Internal Revenue Code of 1954 to treat barter exchanges as third-party recordkeepers for purposes of the special procedures applicable to third-party summonses.

Summary

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.

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Related Legislation

H.R. 4961Tax Equity and Fiscal Responsibility Act of 1982
1982-09-03Became Public Law No: 97-248.
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Legislative Actions

1982-03-17
Introduced in House
1982-03-17
Introduced in House
1982-03-17
Referred to House Committee on Ways and Means.
1982-08-19
See H.R.4961.

A bill to amend the Internal Revenue Code of 1954 to treat barter exchanges as third-party recordkeepers for purposes of the special procedures applicable to third-party summonses.

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