[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 506 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 506

                For the relief of Christine L. Barrott.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 1, 2005

Mr. Miller of Florida introduced the following bill; which was referred 
                   to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
                For the relief of Christine L. Barrott.

    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 limitations 
on credit or refund and credits or refunds after period of limitation ) 
shall not apply to a claim filed by Christine L. Barrott of Milton, 
Florida, for credit or refund of overpayments of the individual Federal 
income tax Christine L. Barrott paid for the taxable years 1990 through 
1999.
    (b) Deadline.--Subsection (a) shall apply only if Christine L. 
Barrott 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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