,i #aai? ,,congress #a/ ,session ,h4 ,r4 #eadf ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #d1 #bjbe,mr4 ,la,hood 7= himself & ,mr4 ,bey]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ! ,judici>y1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = c]ta9 rules reg>d+ det]m9ation ( tax 9 ! case ( a receiv]%ip4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,f$]al ,receiv]%ip ,fairness ,act4 #b4 ,det]m9ation ( tax liability ( receiv]%ip e/ate 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #gj ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fhgd4 ,det]m9ation ( tax liability by c\rts 7a7 ,9 g5]al ,except z provid$ 9 subsection 7b71 ! c\rt appo9t+ a receiv] 9 any receiv]%ip proce$+ be=e any c\rt ( ! ,unit$ ,/ates or ( any ,/ate or ! ,di/rict ( ,columbia may det]m9e ! am\nt or legality ( any ,f$]al tax1 any f9e or p5alty relat+ to su* a tax1 or any addition to su* tax1 :e!r or n previ\sly assess$1 :e!r or n paid1 & :e!r or n conte/$ be=e & adjudicat$ by a judicial or adm9i/rative tribunal ( compet5t jurisdiction4 7b7 ,exceptions ,! c\rt describ$ 9 subsection 7a7 %all n det]m9e-- 7#a7 ! am\nt or legality ( any ,f$]al tax1 f9e1 p5alty1 or addition to tax if su* am\nt or legality 0 conte/$ be=e & adjudicat$ by a judicial or adm9i/rative tribunal ( compet5t jurisdiction be=e ! comm5cem5t ( ! receiv]%ip1 7#b7 any "r ( ! e/ate to a ,f$]al tax refund1 be=e ! e>li] (-- 7,a7 #abj days aft] ! receiv] prop]ly reque/s su* refund1 or 7,b7 a det]m9ation by ! appropriate gov]nm5tal unit ( su* reque/1 or 7#c7 ! am\nt or legality ( any am\nt aris+ 9 connection ) an ad valorem tax on real or p]sonal prop]ty ( ! receiv]%ip e/ate1 if ! applicable p]iod = conte/+ or r$et]m9+ t am\nt "u any o!rwise applicable law has expir$4 7c7 ,reque/ = det]m9ation 7#a7 ,provision ( address1 etc ,! cl]k ( ! c\rt describ$ 9 subsection 7a7 %all ma9ta9 records "u :i* ! appropriate gov]nm5tal unit may-- 7,a7 designate an address = s]vice ( reque/s "u p>agraph 7#b71 & 7,b7 describe :]e fur!r in=mation conc]n+ additional requirem5ts = fil+ su* reque/s may be f\nd4 ,if ! appropriate gov]nm5tal unit does n designate an address & provide su* address to ! cl]k "u subp>agraph 7,a71 any reque/ made "u p>agraph 7#b7 may be s]v$ at ! address = ! fil+ ( a tax return or prote/ ) respect to ,f$]al taxes4 7#b7 ,reque/ = det]m9ation ,a receiv] may reque/ a det]m9ation ( any unpaid liability ( ! e/ate = any tax incurr$ be=e or dur+ ! adm9i/ration ( ! case by submitt+ a tax return = su* tax & a reque/ = su* a det]m9ation at ! address & 9 ! mann] designat$ 9 p>agraph 7#a74 ,unless su* return is fraudul5t1 or conta9s a mat]ial misrepres5tation1 ! e/ate1 ! receiv]1 ! individual or entity 9 receiv]%ip1 & any successor to su* individual or entity are all dis*>g$ f any liability = su* tax-- 7,a7 ^u paym5t ( ! tax %[n on su* return1 if-- 7i7 ! appropriate gov]nm5tal unit does n notify ! receiv]1 )9 #fj days aft] su* reque/1 t su* return has be5 select$ = exam9ation1 or 7ii7 ! appropriate gov]nm5tal unit does n complete su* an exam9ation & notify ! receiv] ( any tax due )9 #ahj days aft] su* reque/ or )9 su* additional "t z ! c\rt1 = cause1 p]mits1 7,b7 ^u paym5t ( ! tax det]m9$ by ! c\rt1 aft] notice & a he>+1 aft] completion by ! appropriate gov]nm5tal unit ( su* exam9ation2 or 7,c7 ^u paym5t ( ! tax det]m9$ by ! appropriate gov]nm5tal unit to be due4 7d7 ,assessm5t ,aft] det]m9ation by ! c\rt ( a tax "u ?is section1 ! appropriate gov]nm5tal unit may assess su* tax aga9/ ! e/ate1 ! individual or entity 9 receiv]%ip1 any successor to su* individual or entity1 or any entity aris+ out ( ! receiv]%ip1 z ! case may be1 subject to any o!rwise applicable law4 7e7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,receiv] 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! t]m receiv] means any p]son or entity appo9t$ or recogniz$ z a receiv] 9 any action or proce$+ by ord] ( a ,f$]al or ,/ate c\rt4 7,b7 ,exceptions ,! t]m receiv] does n include-- 7i7 a bankruptcy tru/ee appo9t$ 9 a bankruptcy case "u title #aa1 ,unit$ ,/ates ,code1 or 7ii7 an executor ( a dec$5t's e/ate ^: rights & responsibilities z to ,f$]al tax matt]s are set =? 9 or gov]n$ by o!r ,f$]al or ,/ate law4 7#b7 ,appropriate gov]nm5tal unit ,! t]m appropriate gov]nm5tal unit means a ,f$]al1 ,/ate1 or local gov]nm5tal unit responsible = ! collection ( taxes )9 ! jurisdiction ( su* gov]nm5tal unit4 7f7 ,waiv] ( sov]eign immunity 7#a7 ,9 g5]al ,not)/&+ an ass]tion ( sov]eign immunity1 sov]eign immunity is abrogat$ z to ! appropriate gov]nm5tal unit to ! ext5t set =? 9 ?is subsection ) respect to ! foll[+3 7,a7 ,all matt]s 9 subsections 7a7 ?r\gh 7e74 7,b7 ,! c\rt describ$ 9 subsection 7a7 may he> & det]m9e any issue aris+ ) respect to ! application ( ?is section to ! appropriate gov]nm5tal unit4 7,c7 ,! c\rt may issue aga9/ ! appropriate gov]nm5tal unit an ord]1 process1 or judgm5t "u ?is section or "u ! ,f$]al ,rules ( ,civil ,proc$ure1 includ+ an ord] or judgm5t aw>d+ a money recov]y1 b n includ+ an aw>d ( punitive damages4 ,su* ord] or judgm5t = co/s or fees "u ?is section or ! ,f$]al ,rules ( ,civil ,proc$ure aga9/ ! appropriate gov]nm5tal unit %all be consi/5t ) ! provisions & limitations ( section #bdab7;d77#b77;,a7 ( title #bh1 ,unit$ ,/ates ,code4 7,d7 ,! en=cem5t ( any su* ord]1 process1 or judgm5t aga9/ ! appropriate gov]nm5tal unit %all be consi/5t ) appropriate law applicable to ! gov]nm5tal unit &1 9 ! case ( a money judgm5t aga9/ ! ,unit$ ,/ates1 %all be paid z if x is a judgm5t r5d]$ by a di/rict c\rt ( ! ,unit$ ,/ates or any ,/ate c\rt4 7,e7 ,no?+ 9 ?is section %all create any sub/antive claim = relief or cause ( action n o!rwise exi/+ "u ! ,f$]al ,rules ( ,civil ,proc$ure or o!r applicable law4 7#b7 ,deem$ waiv] ,if ! appropriate gov]nm5tal unit ass]ts a claim 9 any receiv]%ip case1 ! appropriate gov]nm5tal unit is deem$ to h waiv$ sov]eign immunity ) respect to a claim aga9/ ! appropriate gov]nm5tal unit t is prop]ty ( ! receiv]%ip e/ate !re9 & t arose out ( ! same transaction or occurr5ce out ( :i* ! claim ( ! appropriate gov]nm5tal unit arose4 7#c7 ,(fset ( claims ,not)/&+ any ass]tion ( sov]eign immunity by ! appropriate gov]nm5tal unit1 !re %all be (fset aga9/ a claim or int]e/ ( ! appropriate gov]nm5tal unit any claim aga9/ su* gov]nm5tal unit t is prop]ty ( ! receiv]%ip e/ate4 7g7 ,f$]al c\rt option ,not)/&+ subsection 7a71 if ! appropriate gov]nm5tal unit objects to /ate c\rt jurisdiction ov] any det]m9ation "u ?is section1 ! matt] may be transf]r$ to1 remov$ to1 or o!rwise he>d by ! ,unit$ ,/ates ,di/rict ,c\rt = ! di/rict 9 :i* ! receiv]%ip is p5d+ 4 7b7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,b ( *apt] #gj ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ item3 ,sec4 #fhgd4 ,det]m9ation ( tax liability by c\rts4 4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #bbja7;a7 ( title #bh1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 1 a proce$+ "u section #fhgd ( su* ,code aft] ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,section #cgac7;a77#b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 1 or to any receiv]%ip case or proce$+ or any receiv]%ip e/ate gov]n$ by section #fhgd ( ! ,int]nal ,rev5ue ,code ( #aihf aft] title #aa4 7#c7 ,section #cgac7;b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7,a7 by /rik+ 7except a tru/ee act+ "u title #aa71 7,b7 by /rik+ 7b7 & ins]t+ 7b77#a71 & 7,c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,p>agraph 7#a7 %all n apply to-- 7,a7 a tru/ee act+ "u title #aa2 or 7,b7 any receiv]1 z def9$ 9 section #fhgd7;e77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 ex]cis+ ! rights af=d$ to receiv]s by su* section #fhgd4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns = :i* ! p]iod dur+ :i* an assessm5t ( tax or an am5dm5t or review or audit ( ! return is op5 z ( ! date ( ! enactm5t ( ?is ,act1 & to returns fil$ on or aft] su* date ( enactm5t4