On the recordJuly 15, 2014
I have an amendment at the desk. The Acting CHAIR. The Clerk will report the amendment. The Clerk read as follows: At the end of the bill (before the short title), insert the following: 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).
