S. 3523 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for…
Full title
A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
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Passed the Senate without a recorded vote, then expired. It passed by voice vote or unanimous consent, which don't record how each member voted, but didn't become law before the 109th Congress ended.
D
FeinsteinSponsor4 cosponsors · 1 D, 3 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- Senate Introduced Jun 15, 2006
- Senate Passed Sep 30, 2006
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).
What it does: CRS summary · Passed Senate without amendment · Sep 30, 2006
(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).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
Latest action (Nov 13, 2006): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: Senate · Introduced: Jun 15, 2006
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- Senate Introduced Jun 15, 2006
- Senate Passed Sep 30, 2006
No recorded floor vote found.