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H.R.390 / 104th Congress

To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes.

Sponsor introductory remarks on measure. (CR H6208)

Official summary

Version 00 · Introduced in House · Jan 4, 1995

Amends the Internal Revenue Code to provide that the burden of proof with respect to all issues, in the case of any court proceeding, is on the Secretary of the Treasury. Requires the Secretary to identify in writing the specific kind or type of tax, and its specific implementing regulations, within 14 days upon the written request from any person made liable for such tax. Increases the limitation on the amount of recovery for civil damages for unauthorized collection actions by the Internal Revenue Service. Excludes such damages from gross income.

Read the summary on Congress.gov
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Who introduced it

Rep. Traficant, James A., Jr. [D-OH-17] · D–OH

Committees

  • Ways and Means Committee
312 cosponsorship records, including any withdrawals

Actions

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  1. Sponsor introductory remarks on measure. (CR H6208)

  2. Sponsor introductory remarks on measure. (CR H5907)

  3. Sponsor introductory remarks on measure. (CR H4918)

  4. Sponsor introductory remarks on measure. (CR H3420)

  5. Sponsor introductory remarks on measure. (CR H2992)

  6. Sponsor introductory remarks on measure. (CR H1699)

  7. Sponsor introductory remarks on measure. (CR H1560)

  8. Sponsor introductory remarks on measure. (CR H596)

  9. Sponsor introductory remarks on measure. (CR H413)

  10. Referred to the House Committee on Ways and Means.

  11. Sponsor introductory remarks on measure. (CR E8)

  12. Introduced in House

  13. Introduced in House

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.

Explore the bill from different angles

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Neutral evidence review

Objective

Analyze H.R.390 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

Examine H.R.390 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Institutions and government scope

Conservative lens

Examine H.R.390 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Individual rights and government power

Liberty lens

Examine H.R.390 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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