HR 7444 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $5,000 or less.

Introduced 1982-12-17· Sponsored by Rep. Panetta, Leon [D-CA-16]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1982-12-17)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow certified public accountants and enrolled agents authorized to practice before the Internal Revenue Service to represent taxpayers in certain Tax Court cases involving $5,000 or less.…

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