S 5014 · 117th Congress · Taxation

Preventing Frivolous Actions by IRS Agents Act

Introduced 2022-09-29· Sponsored by Sen. Marshall, Roger [R-KS]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2022-09-29)

Plain Language Summary

[AI summary unavailable — showing source text] Preventing Frivolous Actions by IRS Agents Act This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court.…

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

Cosponsors (1)

1 Republican
Sen. Braun, Mike [R-IN]IN