An amendment to prohibit the use of funds to collect any underpayment of any tax imposed by the Internal Revenue Code of 1986 to the extent such underpayment is attributable to the taxpayer's loss of records (except in the case of fraud).

1. Adds Sec. __. None of the funds made available by this Act may be used to collect any underpayment of any tax imposed by the Internal Revenue Code of 1986 to the extent such underpayment is attributable to the taxpayer's loss of records (except in the case of fraud) at the end of the bill

   Adds a section

   Inserted: Sec. __. None of the funds made available by this Act may be used to collect any underpayment of any tax imposed by the Internal Revenue Code of 1986 to the extent such underpayment is attributable to the taxpayer's loss of records (except in the case of fraud).

   Original wording

   At the end of the bill (before the short title), insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed