S. 5014 · 117th Congress
Preventing Frivolous Actions by IRS Agents Act
- Stage
- In committee
- Sponsor
- Roger Marshall
- Introduced
- 2022-09-29
- Latest action
- 2022-09-29 · Introduced in Senate
Summary
Preventing Frivolous Actions by IRS Agents Act
This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court.