Summary: H.R.3261 — 103rd Congress (1993-1994)All Information (Except Text)

There is one summary for H.R.3261. Bill summaries are authored by CRS.

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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.