HR 7302 · 95th Congress · Income tax

A bill to amend the Internal Revenue Code of 1954 to provide that taxpayers may sue for damages resulting from wrongful seizures of property after jeopardy assessments.

Introduced 1977-05-18· Sponsored by Rep. Ichord, Richard H. [D-MO-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-05-18)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow taxpayers to bring civil suits in United States district courts for recovery of damages arising from unreasonable or excessive property assessments for the collection of taxes.…

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