Code · BILL · 113th Congress · S. 2215 (Introduced in Senate) — To protect taxpayers from improper audits by the Internal Revenue Service. · Sec. 2

Sec. 2. Civil damages allowed for reckless or intentional disregard of internal revenue laws

76 words·~1 min read·/bill/113/s/2215/is/section-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 7433(b) of the Internal Revenue Code of 1986 is amended by striking $1,000,000 ($100,000, in the case of negligence) and inserting $3,000,000 ($300,000, in the case of negligence) . Section 7433(d)(3) of the Internal Revenue Code of 1986 is amended by striking 2 years and inserting 5 years . The amendments made by this section shall apply to actions of employees of the Internal Revenue Service after the date of the enactment of this Act.