[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 390 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 390

 To amend the Internal Revenue Code of 1986 to provide that the burden 
 of proof shall be on the Secretary of the Treasury in all tax cases, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

Mr. Traficant introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide that the burden 
 of proof shall be on the Secretary of the Treasury in all tax cases, 
                        and for other purposes.

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

SECTION 1. BURDEN OF PROOF.

    (a) General Rule.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
thereof the following new section:

``SEC. 7524. BURDEN OF PROOF.

    ``Notwithstanding any other provision of this title, in the case of 
any court proceeding, the burden of proof with respect to all issues 
shall be upon the Secretary.''
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end thereof the following new 
item:

                              ``Sec. 7524. Burden of proof.''
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 2. SECRETARY OF THE TREASURY REQUIRED TO SPECIFY, ON REQUEST, 
              REGULATIONS IMPLEMENTING SPECIFIC TAXES.

    (a) In General.--Section 6001 of the Internal Revenue Code of 1986 
(relating to notice or regulations requiring records, statements, and 
specific returns) is amended by inserting ``(a) In General.--'' at the 
beginning of the first sentence and by adding at the end the following 
new subsection:
    ``(b) Requests for Identification of Implementing Regulations.--The 
Secretary shall identify in writing the specific kind or type of tax, 
and its specific implementing regulations within 14 days, upon the 
written request from any person made liable for the payment of any tax 
under this title.''
    (b) Conforming Amendment.--Subsection (a) of section 6001 of such 
Code, as redesignated by subsection (a), is amended--
            (1) by striking ``any tax'' in the first sentence and 
        inserting ``any kind or type of tax'', and
            (2) by striking ``he may require'' in the second sentence 
        and inserting ``he shall require''.

SEC. 3. INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED 
              COLLECTION ACTIONS; EXCLUSION OF SUCH DAMAGES FROM 
              INCOME.

    (a) Increase in Limit.--Subsection (b) of section 7433 of the 
Internal Revenue Code of 1986 (relating to damages) is amended by 
striking ``$100,000'' and inserting ``$1,000,000''.
    (b) Exclusion From Income.--Section 7433 of such Code is amended by 
adding at the end the following new subsection:
    ``(e) Exclusion of Damages From Income.--Damages awarded under this 
section shall be excluded from gross income under this title.''
    (c) Effective Date.--The amendments made by this section shall 
apply to actions by officers or employees of the Internal Revenue 
Service after the date of the enactment of this Act.
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