[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1241 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1241

    To increase the penalty for failure to file a partnership or S 
                          corporation return.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 2009

  Ms. Norton introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To increase the penalty for failure to file a partnership or S 
                          corporation return.

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

SECTION 1. INCREASE IN PENALTY FOR FAILURE TO FILE A PARTNERSHIP OR S 
              CORPORATION RETURN.

    In the case of any return required to be filed under section 6031 
or 6037 of the Internal Revenue Code of 1986--
            (1) for a taxable year beginning in 2010, the dollar amount 
        in effect under section 6698(b)(1) or 6699(b)(1) of such Code, 
        as the case may be, shall be increased by $2, and
            (2) for a taxable year beginning in 2011, the dollar amount 
        in effect under section 6698(b)(1) or 6699(b)(1) of such Code, 
        as the case may be, shall be increased by $1.
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