ABSTRACT

Congressional Budget Office Cost Estimate: H.R. 3996: Protecting Access to the Courts for Taxpayers Act   [open pdf - 87KB]

"H.R. 3996 would authorize district court judges to transfer to the U.S. Tax Court (USTC) cases for which the USTC has jurisdiction. Under current law, certain federal tax payment cases that are incorrectly filed with a district court must be dismissed and refiled with the USTC. [...] CBO [Congressional Budget Office] estimates that enacting H.R. 3996 would not significantly affect net direct spending or on-budget deficits in any of the four consecutive 10-year periods beginning in 2028. H.R. 3996 contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act."

Publisher:United States. Congressional Budget Office
Date:2017-11-01
Copyright:Public Domain
Retrieved From:Congressional Budget Office: http://www.cbo.gov/
Format:pdf
Media Type:application/pdf
URL:https://www.hsdl.org/?view&did=805377
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