S 1839 · 95th Congress · Taxation

Legal Fees Reimbursement Act

Introduced 1977-07-12· Sponsored by Sen. Laxalt, Paul D. [R-NV]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1977-07-12)

Plain Language Summary

[AI summary unavailable — showing source text] Legal Fees Reimbursement Act - Amends the Internal Revenue Code to provide for the reimbursement of all of a taxpayer's reasonable litigation expenses, including attorneys' fees, in any legal action commenced by the Government, or any action instituted by a taxpayer contesting the accuracy of a deficiency assessment or claiming a refund, in which the taxpayer substantially prevails, or the Government withdraws.…

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