H.R. 697 (98th): A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.

Introduced:
Jan 06, 1983 (98th Congress, 1983–1984)
Sponsor:
Rep. Fortney “Pete” Stark [D-CA9]
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 January 6, 1983, in a previous session of Congress, but was not enacted.

Progress
Introduced Jan 06, 1983
Cosponsors
none
Committees

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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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.

1/6/1983--Introduced.
Amends the Internal Revenue Code to revise rules relating to an innocent spouse who files a joint return in which there is a substantial understatement of tax attributable to grossly erroneous items of the other spouse. Relieves from tax liability for items of community income a taxpayer who is living apart from a spouse and who files a seperate return which does not include an item of community income attributable to the taxpayer's spouse.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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