S 5173 119th Congress

A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.

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Read twice and referred to the Committee on Finance.

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2026-07-30T00:00:00

Read twice and referred to the Committee on Finance.

2026-07-30T00:00:00

Introduced in Senate

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