Summary: H.R.390 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for H.R.390. Bill summaries are authored by CRS.

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Introduced in House (01/04/1995)

Amends the Internal Revenue Code to provide that the burden of proof with respect to all issues, in the case of any court proceeding, is on the Secretary of the Treasury.

Requires the Secretary to identify in writing the specific kind or type of tax, and its specific implementing regulations, within 14 days upon the written request from any person made liable for such tax.

Increases the limitation on the amount of recovery for civil damages for unauthorized collection actions by the Internal Revenue Service. Excludes such damages from gross income.