WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 78

26 U.S.C. 7623: Expenses of detection of underpayments and fraud, etc.

Created in 1976 by Public Law 94-455. Changed by 4 later laws. 1 bill in this Congress would change it.

3 parts of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1), Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1), Occupational Safety and Health Administration, Department of Labor (1).

This Congress

  • S. 5441 TAS Act · reported by committee · would change (b)

How it got here

2019

  • Pub. L. 116–25 added subsec. (d). (Taxpayer First Act) Law text · (d)

2018

  • Pub. L. 115–123, §41108(a)(2), (b), substituted "proceeds collected as a result of the action" for "collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action" and inserted "(determined without regard to whether suc… (Bipartisan Budget Act of 2018) Law text · (b), (2)
  • Pub. L. 115–123, §41108(c), substituted "proceeds" for "tax, penalties, interest, additions to tax, and additional amounts". (Bipartisan Budget Act of 2018) Law text · (b)
  • Pub. L. 115–123, §41108(a)(1), added subsec. (c). (Bipartisan Budget Act of 2018) Law text · (c)

2006

  • Pub. L. 109–432 designated existing provisions as subsec. (a), inserted heading, in par. (1), substituted "or" for "and" at end, in concluding provisions, struck out "(other than interest)" after "amounts", and added subsec. (b). (Tax Relief and Health Care Act of 2006) Law text

1996

  • Pub. L. 104–168 substituted "of underpayments and fraud, etc." for "and punishment of frauds" in section catchline and amended text generally. Prior to amendment, text read as follows: "The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums, not exceeding in th… (Taxpayer Bill of Rights 2) Law text

1976

  • Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.