H.R. 2343

Tax Compromise Improvement Act of 2009

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I

111th CONGRESS

1st Session

H. R. 2343

IN THE HOUSE OF REPRESENTATIVES

May 12, 2009

Mr. Lewis of Georgia (for himself and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to repeal the partial payment requirement on submissions of offers-in-compromise.

1.

Short title

This Act may be cited as the Tax Compromise Improvement Act of 2009.

2.

Repeal of partial payment requirement on submissions of offers-in-compromise

(a)

In general

Section 7122 of the Internal Revenue Code of 1986 is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsection (c), (d), (e), and (f), respectively.

(b)

Conforming amendments

(1)

Paragraph (3) of section 7122(d) of such Code is amended—

(A)

by inserting and at the end of the subparagraph (A),

(B)

by striking , and at the end of subparagraph (B) and inserting a period, and

(C)

by striking subparagraph (C).

(2)

Subsection (f) of section 6159 of such Code is amended by striking section 7122(e) and inserting section 7122(d).

(c)

Effective date

The amendments made by this section shall apply to offers submitted after the date of the enactment of this Act.