HR 2554 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that property may be levied upon for the collection of tax (other than where such collection is in jeopardy) only pursuant to a court order.

Introduced 1981-03-17· Sponsored by Rep. Rousselot, John H. [R-CA-26]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1981-03-17)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require a court order before property of a taxpayer may be levied upon for the collection of tax.…

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