S. 3523 (109th): A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.

Introduced:
Jun 15, 2006 (109th Congress, 2005–2006)
Sponsor:
Sen. Dianne Feinstein [D-CA]
Status:
Died (Passed Senate)

The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.

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Status

This bill was introduced in a previous session of Congress and was passed by the Senate on September 30, 2006 but was never passed by the House.

Progress
Introduced Jun 15, 2006
Referred to Committee Jun 15, 2006
Passed Senate Sep 30, 2006
Cosponsors
4 cosponsors (3R, 1D) (show)
Committees

House Ways and Means

Senate Finance

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

Summary

No summaries available.

Text

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Last updated Nov 13, 2006.
3 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.

9/30/2006--Passed Senate without amendment. (This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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