S 1379 · 95th Congress · Taxation

Taxpayer Assistance Fairness Act

Introduced 1977-04-25· Sponsored by Sen. Sasser, Jim [D-TN]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1977-04-25)

Plain Language Summary

[AI summary unavailable — showing source text] Taxpayer Assistance Fairness Act - Amends the Internal Revenue Code to suspend interest on tax deficiencies resulting from advice obtained from Internal Revenue Service taxpayer assistance programs. Provides for the availability of written confirmations of certain oral advice given under these programs. Directs the Secretary of the Treasury to make annual reports on interest suspensions and taxpayer service errors. Orders the Secretary to make an efficiency report on the programs to certain Congressional Committees within six months after this enactment.…

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

Cosponsors (8)

6 Democrats2 Republicans