S. 752 (97th): Taxpayer Protection and Reimbursement Act

Mar 19, 1981 (97th Congress, 1981–1982)
Died (Referred to Committee)
See Instead:

H.R. 3262 (same title)
Referred to Committee — Apr 27, 1981

Max Baucus
Senator from Montana
Related Bills
S. 1444 (96th) was a previous version of this bill.

Referred to Committee
Last Action: Jun 27, 1979

H.R. 3262 (identical)

Referred to Committee
Last Action: Apr 27, 1981


This bill was introduced on March 19, 1981, in a previous session of Congress, but was not enacted.

Introduced Mar 19, 1981
Referred to Committee Mar 19, 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.


No summaries available.

9 cosponsors (7D, 2R) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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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.

Taxpayer Protection and Reimbursement Act - 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 any civil action 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. Limits the amount of such award to $20,000 for any one civil action.
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:
(1) establishes that the position of the United States in the civil action was unreasonable; and
(2) substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.
Disallows costs for certain civil actions involving declaratory judgments.

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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