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- S.3523
S.3523: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
About This Bill
- This bill was introduced in the 109th Congress
- This bill is primarily about taxation
- Introduced June 15, 2006
- Latest Major Action Nov. 13, 2006
Bill Sponsor
Bill Cosponsors
4 (2 Democrats, 3 Republicans)
Bill Summary
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
(Source: Library of Congress)
Bill Actions
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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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Senate Committee on Finance discharged by Unanimous Consent.
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Passed Senate without amendment by Unanimous Consent.
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Message on Senate action sent to the House.
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Received in the House.
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Held at the desk.
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Referred to the House Committee on Ways and Means.
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June 15, 2006 |
Introduced in the Senate by Dianne Feinstein (D-Calif.) |