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Code · BILL · 113th Congress · S. 2215 (Introduced in Senate) — To protect taxpayers from improper audits by the Internal Revenue Service. · Sec. 3

Sec. 3. Modifications relating to certain offenses by officers and employees in connection with revenue laws

50 words·~1 min read·/bill/113/s/2215/is/section-3

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Section 7214 of the Internal Revenue Code of 1986 is amended— by striking $10,000 in subsection
(a)and inserting $25,000 , and by striking $5,000 in subsection
(b)and inserting $10,000 . The amendments made by this section shall take effect on the date of the enactment of this Act.
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