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H.Res. 1099 (109th): Relating to consideration of the bill (H.R. 6111) 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.


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Dec 8, 2006.


Sets forth the rule for the consideration of HR 6111 (to amend the Internal Revenue Code to give the Tax Court jurisdiction to review claims for equitable innocent spouse relief).