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

Enacted as H.R. 6111 (companion bill)

Dianne Feinstein

Senator from California



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., ... Read more >

The bill’s title was written by its sponsor.


Jun 15, 2006

This is the first step in the legislative process.

Sep 30, 2006
Passed Senate

The bill was passed in a vote in the Senate. It goes to the House next. The vote was by Unanimous Consent so no record of individual votes was made.

Oct 1, 2006
Text Published

Updated bill text was published as of Passed the Senate (Engrossed).

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 3523”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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

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


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 6111 (identical)

Enacted — Signed by the President
Dec 20, 2006

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Primary Source

THOMAS.gov (The Library of Congress)

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