H.R.3261 - To amend the Internal Revenue Code of 1986 to provide that Internal Revenue Service employees shall be personally liable for litigation costs resulting from arbitrary, capricious, or malicious acts, and for other purposes.103rd Congress (1993-1994)
|Sponsor:||Rep. Traficant, James A., Jr. [D-OH-17] (Introduced 10/12/1993)|
|Committees:||House - Ways and Means|
|Latest Action:||08/19/1994 Sponsor introductory remarks on measure. (All Actions)|
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Summary: H.R.3261 — 103rd Congress (1993-1994)All Information (Except Text)
Introduced in House (10/12/1993)
Amends the Internal Revenue Code to make Internal Revenue Service employees personally liable for a portion of litigation costs resulting from arbitrary, capricious, or malicious acts.
Increases (from $100,000 to $1 million) the limitation on recovery of civil damages for certain unauthorized collection actions.
Places the burden of proof upon the Secretary of the Treasury with respect to the issue of whether any person has been guilty of fraud with intent to evade tax.