legislation: 100-hr-4534

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-hr-4534 100 hr 4534 A bill to amend the Internal Revenue Code of 1986 to permit taxpayers to elect to pay tax shown on return in installments and to authorize the Secretary to enter into installment agreements. Taxation 1988-05-04 1988-05-04 Referred to House Committee on Ways and Means. House Rep. Lightfoot, Jim [R-IA-5] IA R L000305 12 Amends the Internal Revenue Code to permit an individual taxpayer who files a timely return to elect to pay part or all of his or her income tax liability in three equal installments. Makes the entire amount of unpaid tax due and payable upon the notice and demand of the Secretary of the Treasury when an installment is not timely paid. Authorizes the Secretary to enter into a written agreement with a taxpayer under which the taxpayer may pay any tax liability in installments when the Secretary determines that such an agreement will facilitate the collection of the tax. Invalidates any agreement based on inaccurate or incomplete taxpayer information. Permits the Secretary, after proper notice to the taxpayer, to modify or annul an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Permits the modification or termination of an agreement if the taxpayer fails to comply with its terms or fails to pay any tax liability when due. 2024-02-07T16:32:33Z https://www.congress.gov/bill/100th-congress/house-bill/4534

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