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

Status:
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.

Sponsor:

Dianne Feinstein
Senator from California
Democrat

Text:

Read Text »
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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Related Bills

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H.R. 6111 (identical)

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.

History

Introduced
Jun 15, 2006
Passed Senate
Sep 30, 2006
Vote was by Unanimous Consent so no record of individual votes was made.

Details

Cosponsors
4 cosponsors (3R, 1D) (show)
Committee Assignments

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

Votes

There have been no votes related to this bill.

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Primary Source

THOMAS.gov (The Library of Congress)

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