A bill for the relief of certain taxpayers penalized under section 6702 of the Internal Revenue Code of 1954 for filing frivolous income tax returns.

[AI summary unavailable — showing source text] Requires the Secretary of the Treasury to credit or refund to certain taxpayers the amount such taxpayers were penalized for the filing of frivolous income tax returns. Makes eligible for such credit or refund a taxpayer who filed an income tax return between September 4, 1982, and December 31, 1984, if such return was required to contain or be verified by a declaration that it was made under penalties of perjury and such declaration was subsequently struck out or altered.…