HR 1540 · 98th 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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: See H.R.4170.(1984-06-27)
Plain Language Summary
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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