PlainBillCongress, translated.Legislation. Context. Public interest.
H.R.5286 / 103rd 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.

Referred to the House Committee on Ways and Means.

Official summary

Version 00 · Introduced in House · Oct 7, 1994

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, 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.

Read the summary on Congress.gov
PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

Who introduced it

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

Committees

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

    Actions

    A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

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

    2. Introduced in House

    3. 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: Feb 7, 2024. Consult Congress.gov for the current record.

    Explore the bill from different angles

    Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

    Neutral evidence review

    Objective

    Analyze H.R.5286 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.

    View full prompt & sources
    Fairness and public impact

    Progressive lens

    Examine H.R.5286 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.

    View full prompt & sources
    Institutions and government scope

    Conservative lens

    Examine H.R.5286 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.

    View full prompt & sources
    Individual rights and government power

    Liberty lens

    Examine H.R.5286 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.

    View full prompt & sources