S 1379 · 95th Congress · Taxation
Taxpayer Assistance Fairness Act
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1977-04-25)
Plain Language Summary
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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