Summary: H.R.367 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.367. Bill summaries are authored by CRS.

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Introduced in House (01/07/1997)

Amends the Internal Revenue Code to place the burden of proof on the taxpayer in the case of any administrative proceeding and on the Secretary of the Treasury in the case of any court proceeding. Requires a 30-day notice before seizure. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Excludes from gross income damages awarded for unauthorized IRS collection activities. Requires a study of the revenue losses (if any) resulting from this Act.