Congress 109 - S 3523 - A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.

Sponsor

Sen. Dianne Feinstein (D-CA)

Cosponsors

Topics

Divorce Families Income tax Jurisdiction Law Separation (Law) Tax administration Tax courts Tax returns Taxation

Full Text

View Full Bill Text

Votes

Summary

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).

Actions

Nov 13, 2006

Referred to the House Committee on Ways and Means.
Nov 9, 2006

Held at the desk.
Nov 9, 2006

Received in the House.
Oct 2, 2006

Message on Senate action sent to the House.
Sep 30, 2006

Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795)
Sep 30, 2006

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR 9/29/2006 S10795)
Sep 30, 2006

Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795)
Sep 30, 2006

Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR 9/29/2006 S10795)
Jun 15, 2006

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5963)
Jun 15, 2006

Sponsor introductory remarks on measure. (CR S5962-5963)
Jun 15, 2006

Introduced in Senate

Amendments

Related Bills