H.R.4857 - Taxpayers Court Costs and Fees Act of 198197th Congress (1981-1982)
|Sponsor:||Rep. Napier, John L. [R-SC-6] (Introduced 10/28/1981)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 11/05/1981 For Further Action See H.R.3262. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
Summary: H.R.4857 — 97th Congress (1981-1982)All Information (Except Text)
Introduced in House (10/28/1981)
Taxpayer's Court Costs and Fees Act of 1981 - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in a civil action brought by the United States in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Prohibits such an award where the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.
Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.