H.R.390 - To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.104th Congress (1995-1996)
|Sponsor:||Rep. Traficant, James A., Jr. [D-OH-17] (Introduced 01/04/1995)|
|Committees:||House - Ways and Means|
|Latest Action:||06/22/1995 Sponsor introductory remarks on measure. (CR H6208) (All Actions)|
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Summary: H.R.390 — 104th Congress (1995-1996)All Information (Except Text)
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.