HR 631 · 105th Congress · Taxation

To amend the Internal Revenue Code of 1986 to place the burden on the Secretary of the Treasury of proving the accuracy of determinations forming a basis for certain notices of deficiency.

Introduced 1997-02-06· Sponsored by Rep. Canady, Charles T. [R-FL-12]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1997-02-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to place the burden of proving the accuracy of determinations forming a basis for certain deficiencies on the Secretary of the Treasury.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (17)

2 Democrats15 Republicans
Rep. Foley, Mark [R-FL-16]FL
Rep. Wolf, Frank R. [R-VA-10]VA
Rep. Stearns, Cliff [R-FL-6]FL
Rep. Bereuter, Doug [R-NE-1]NE
Rep. Manzullo, Donald A. [R-IL-16]IL
Rep. Inglis, Bob [R-SC-4]SC
Rep. Kolbe, Jim [R-AZ-5]AZ
Rep. Graham, Lindsey [R-SC-3]SC
Rep. Myrick, Sue Wilkins [R-NC-9]NC
Rep. Jones, Walter B., Jr. [R-NC-3]NC
Rep. Gibbons, Jim [R-NV-2]NV
Rep. Rohrabacher, Dana [R-CA-45]CA
Rep. Fox, Jon D. [R-PA-13]PA
Rep. Emerson, Jo Ann [R-MO-8]MO
Rep. Kelly, Sue W. [R-NY-19]NY
Rep. Boyd, Allen [D-FL-2]FL
Rep. McIntyre, Mike [D-NC-7]NC