S. 5014 · 117th Congress
Preventing Frivolous Actions by IRS Agents Act
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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
MarshallSponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails…
What it does: CRS summary · Introduced in Senate · Sep 29, 2022
Preventing Frivolous Actions by IRS Agents Act
This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Preventing Frivolous Actions by IRS Agents Act
Latest action (Sep 29, 2022): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Sep 29, 2022
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.