[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1420 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1420

                For the relief of Richard W. Schaffert.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 5, 1995

 Mr. Metcalf introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
                For the relief of Richard W. Schaffert.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. WAIVER OF TIME LIMITATIONS.

    (a) In General.--The limitations set forth in sections 6511 and 
6514(a) of the Internal Revenue Code of 1986 (relating to period of 
limitation on filing claim and on allowance of credits or refunds for 
tax overpayment) shall not apply to a claim filed by Richard W. 
Schaffert of Lincoln, Nebraska, for credit or refund of an overpayment 
of the individual Federal income tax Richard W. Schaffert paid for the 
taxable year 1983.
    (b) Deadline.--Subsection (a) shall apply only if Richard W. 
Schaffert submits a claim pursuant to such subsection within the 1-year 
period beginning on the date of the enactment of this Act.
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