| Home > 106th Congressional Bills > H.R. 1023 (rh) For the relief of Richard W. Schaffert. [Reported in House] ...
H.R. 1023 (rh) For the relief of Richard W. Schaffert. [Reported in House] ...
H. R. 1023
IN THE SENATE OF THE UNITED STATES
February 2, 2000
Received; read twice and referred to the Committee on the Judiciary
For the relief of Richard W. Schaffert.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. WAIVER OF TIME LIMITATIONS.
(a) In General.--The limitations set forth in sections 6511 and
6514(a) of the Internal Revenue Code of 1986 (relating to period of
limitation on filing claim and on allowance of credits or refunds for
tax overpayment) shall not apply to a claim filed by Richard W.
Schaffert of Lincoln, Nebraska, for credit or refund of an overpayment
of the individual Federal income tax Richard W. Schaffert paid for the
taxable year 1983.
(b) Deadline.--Subsection (a) shall apply only if Richard W.
Schaffert submits a claim pursuant to such subsection within the 1-year
period beginning on the date of the enactment of this Act.
Passed the House of Representatives February 1, 2000.
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