H.R.2450: To amend the Internal Revenue Code of 1986 to place the burden of proof on the Secretary of the Treasury in civil cases and on the taxpayer in administrative proceedings, to require 30 days notice and judicial consent before lien or seizure, to increase the limit on recovery of civil damages for unauthorized collection actions and exclude such damages from income, and for other purposes.

About This Bill

  • This bill was introduced in the 104th Congress
  • This bill is primarily about congress
  • Introduced Sept. 29, 1995
  • Latest Major Action Sept. 29, 1995

Bill Summary

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 in the case of any court proceeding. Requires a 30-day notice before lien. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Requires a 30-day notice before seizure. Increases the limit on the recovery of civil damages for certain unauthorized collection...

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Sept. 29, 1995

Introduced in the House by James A. Traficant Jr. (D-Ohio)

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