S 1652 · 94th Congress · Taxation
A bill to amend the Internal Revenue Code to 1954 to provide that no interest is payable on income tax deficiencies in the case of returns prepared by the Internal Revenue Service until the expiration of 30 days after notice to the taxpayer of such deficiency.
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1975-05-06)
Plain Language Summary
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Provides under the Internal Revenue Code that no interest is payable on income tax deficiencies in the case of returns prepared by the Internal Revenue Service until the expiration of thirty days after notice to the taxpayer of such deficiency.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (13)
3 Democrats10 Republicans