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Tax Relief and Health Care Act of 2006
To amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
previous 109th session of congress Other Bill Titles (12 more) 9/19/2006--Introduced.
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
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Committees
Amendments
This bill has 7 amendments. See All Amendments
Bill Status
| Introduced |  | Voted on by House | | Voted on by Senate | | Considered By President | | This Bill Has Become Law |
| September 19, 2006 | December 05, 2006 | December 07, 2006 | December 20, 2006 | December 20, 2006 |
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