H.R. 4857 (97th): Taxpayers Court Costs and Fees Act of 1981

Introduced:
Oct 28, 1981 (97th Congress, 1981–1982)
Status:
Died (Referred to Committee)
Sponsor
John Napier
Representative for South Carolina's 6th congressional district
Party
Republican
Related Bills
H.R. 3262 (Related)
Taxpayer Protection and Reimbursement Act

Referred to Committee
Last Action: Apr 27, 1981

 
Status

This bill was introduced on October 28, 1981, in a previous session of Congress, but was not enacted.

Progress
Introduced Oct 28, 1981
Referred to Committee Oct 28, 1981
 
Full Title

A bill to amend the Internal Revenue Code of 1954 to provide for the awarding of reasonable court costs and certain fees to prevailing parties in civil tax actions, and for other purposes.

Summary

No summaries available.

 
Primary Source

THOMAS.gov (The Library of Congress)

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Notes

H.R. stands for House of Representatives bill.

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.

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.


10/28/1981--Introduced.
Taxpayer's Court Costs and Fees Act of 1981 - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in a civil action brought by the United States in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Prohibits such an award where the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.
Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

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