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S. 5014

BillFederalSenateIntroduced
To require the Internal Revenue Service to pay for costs incurred by certain persons in the course of an audit.
About This Bill
Introduced
Congress
117th (2021–2023)
Introduced
September 29, 2022
Cosponsors (1)
0D 1R
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Summary

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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.

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