3.0.0 5014 2023-03-08T20:12:44Z 2023-03-08T20:12:44Z Senate S 2022-09-29 117 ssfi00 Finance Committee Senate Standing Referred to 2022-09-29T16:56:42Z 2022-09-29 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2022-09-29 Introduced in Senate IntroReferral 10000 9 Library of Congress M001198 Sen. Marshall, Roger [R-KS] Roger Marshall R KS N B001310 Sen. Braun, Mike [R-IN] Mike Braun R IN 2022-09-29 True Taxation Taxation 00 2022-09-29 Introduced in Senate 2022-10-27T15:01:18Z Preventing Frivolous Actions by IRS Agents Act

This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court.

]]> Preventing Frivolous Actions by IRS Agents Act Display Title Preventing Frivolous Actions by IRS Agents Act Short Title(s) as Introduced Preventing Frivolous Actions by IRS Agents Act Introduced in Senate IS Official Title as Introduced A bill to require the Internal Revenue Service to pay for costs incurred by certain persons in the course of an audit. Introduced in Senate IS Introduced in Senate 2022-09-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117s5014is/xml/BILLS-117s5014is.xml 2022-09-29 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.