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.
Jun 15, 2006
109th Congress, 2005–2006
Died in a previous Congress
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.
Senator from California
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Last Updated: Nov 13, 2006
Length: 3 pages
About the bill
- Summary (CRS)
- 9/30/2006--Passed Senate without amendment.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., ...
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Enacted — Signed by the President
Dec 20, 2006
- What is a bill?
The “S.” in “S. 3523” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
The bill’s title was written by its sponsor.
4 cosponsors (3R, 1D) (show)
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There have been no votes related to this bill.
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Civic Impulse. (2015). S. 3523 — 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax .... Retrieved from https://www.govtrack.us/congress/bills/109/s3523
“S. 3523 — 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide that the Tax ....” www.GovTrack.us. 2006. March 2, 2015 <https://www.govtrack.us/congress/bills/109/s3523>
|title=S. 3523 (109th)
|accessdate=March 2, 2015
|author=109th Congress (2006)
|date=June 15, 2006
|quote=A bill to amend the Internal Revenue Code of 1986 to provide that the Tax ...