To amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. Senate. Fairness in Foreign Filing Act. S. 5173. 119th
Cong., 2nd
sess., Introduced in Senate July 30, 2026. https://www.govinfo.gov/app/details/BILLS-119s5173is.
APA
Congress, Senate (2026, July 30). Fairness in Foreign Filing Act (S. 5173 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s5173is.
MLA
United States, Congress, Senate. Fairness in Foreign Filing Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s5173is. 119th Congress, S. 5173, Introduced in Senate 30 Jul. 2026.
Bluebook
S.5173 - 119th Congress (2025-2026): Fairness in Foreign Filing Act, S.5173, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119s5173is.
