,,ii  #aai? ,,congress  #b;d ,session   
,s4 #cehg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,janu>y #g1 #bjbf,mrs4 
,blackburn introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to provide an    
exemption f gross income = int]e/ paid  
to taxpay]s by ! ,int]nal ,rev5ue       
,s]vice foll[+ an audit or litigation 9 
:i* ! taxpay] prevail$4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,no ,tax on  
,wrongful ,delay ,act ( #bjbf4  #b4     
,exemption f gross income = int]e/ paid 
to taxpay]s foll[+ audit or litigation  
7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ be=e section   
#adj ! foll[+ new section3  #aci,m4     
,int]e/ paid to taxpay]s foll[+ an audit
 or litigation ,gross income %all n     
include any int]e/ :i*1 pursuant to     
section #ffaa1 is requir$ to be paid ^u 
any ov]paym5t 9 respect ( any int]nal   
rev5ue tax foll[+-- 7#a7 an exam9ation  

pursuant to ! provisions ( section      
#gfjb1  7#b7 any suit or proce$+ br\ght 
by ! taxpay] = ! cr$it or refund (      
taxes1 or  7#c7 any civil action comm5c$
 by ! ,unit$ ,/ates = ! collection or   
recov]y ( taxes4  4  7b7 ,con=m+ am5dm5t
 ,! table ( sections = "p ,,iii (       
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e ! item relat+ to section #adj !   
foll[+ new item3  ,sec4 #aci,m4 ,int]e/ 
paid to taxpay]s foll[+ an audit or     
litigation4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4