HR 305 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to require the Internal Revenue Service to pay certain costs incurred by a taxpayer during a tax audit if the audit does not result in additional tax liability.

Introduced 1979-01-15· Sponsored by Rep. Duncan, John J. [R-TN-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-01-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require the Internal Revenue Service to pay costs incurred by a taxpayer for professional assistance during a tax audit if the audit does not result in additional tax liability.…

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