[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2343 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2343

   To amend the Internal Revenue Code of 1986 to repeal the partial 
      payment requirement on submissions of offers-in-compromise.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 2009

  Mr. Lewis of Georgia (for himself and Mr. Boustany) 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 repeal the partial 
      payment requirement on submissions of offers-in-compromise.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Compromise Improvement Act of 
2009''.

SEC. 2. REPEAL OF PARTIAL PAYMENT REQUIREMENT ON SUBMISSIONS OF OFFERS-
              IN-COMPROMISE.

    (a) In General.--Section 7122 of the Internal Revenue Code of 1986 
is amended by striking subsection (c) and by redesignating subsections 
(d), (e), (f), and (g) as subsection (c), (d), (e), and (f), 
respectively.
    (b) Conforming Amendments.--
            (1) Paragraph (3) of section 7122(d) of such Code is 
        amended--
                    (A) by inserting ``and'' at the end of the 
                subparagraph (A),
                    (B) by striking ``, and'' at the end of 
                subparagraph (B) and inserting a period, and
                    (C) by striking subparagraph (C).
            (2) Subsection (f) of section 6159 of such Code is amended 
        by striking ``section 7122(e)'' and inserting ``section 
        7122(d)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to offers submitted after the date of the enactment of this Act.
                                 <all>