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- S.365
S.365: Internal Revenue Service Accountability Act
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about taxation
- Introduced Feb. 26, 1997
- Latest Major Action Feb. 26, 1997
Bill Sponsor
Bill Cosponsors
11 (All Republicans)
Bill Summary
Internal Revenue Service Accountability Act - Amends the Internal Revenue Code to mandate a fine or imprisonment for any U.S. officer or employee who willfully and maliciously disregards any revenue law or related regulation relating to any proceeding against a taxpayer. Allows, if litigation costs are awarded, a portion of the costs to be assessed against any current or former Internal Revenue Service officer or employee (prohibiting...
(Source: Library of Congress)
Bill Actions
Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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Feb. 26, 1997 |
Introduced in the Senate by Paul Coverdell (R-Ga.) |