H.R. 2079 (104th): To provide amnesty from criminal and civil tax penalties for individuals who, within the 6-month amnesty period, notify the Internal Revenue Service of previous nonpayments or underpayments of Federal income tax and pay such underpayments in full.

Introduced:
Jul 20, 1995 (104th Congress, 1995–1996)
Sponsor:
Rep. Dan Frisa [R-NY4]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on July 20, 1995, in a previous session of Congress, but was not enacted.

Progress
Introduced Jul 20, 1995
Cosponsors
none
Committees

House Judiciary

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Summary

No summaries available.

Text

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Last updated Jul 20, 1995.
5 pages

Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

7/20/1995--Introduced.
Provides that an individual shall not be liable for any criminal or civil penalty or additional amount of tax respecting any underpayment of Federal income tax for any taxable year, subject to stated exceptions, if, during the amnesty period, such individual: (1) files a written statement with the Secretary of the Treasury; and (2) agrees to a waiver of any restriction on the assessment or collection of such underpayment. Requires that an individual pay: (1) the amount of underpayment shown on such statement; and (2) the full amount of the interest payable respecting such underpayment not later than 90 days after notification by the Secretary of the amount of such interest or any other date agreed to by the Secretary and the individual before the end of the 90-day period. Limits provisions for which amnesty is available to underpayments of Federal income tax for taxable years ending before January 1994.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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