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 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
Sponsor introductory remarks on measure.
Read twice and referred to the Committee on Finance.
Feb. 26, 1997

Introduced in the Senate by Paul Coverdell (R-Ga.)

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