South Carolina General Assembly
114th Session, 2001-2002

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Bill 220

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COMMITTEE REPORT

January 31, 2001

    S. 220

Introduced by Senator Leatherman

S. Printed 1/31/01--S.

Read the first time January 25, 2001.

            

THE COMMITTEE ON FINANCE

    To whom was referred a Joint Resolution (S. 220) to provide that the appeals procedure for actions by the Internal Revenue Service in connection with the setoff of a debt against a taxpayer's refund is governed by Title 26 of the United States Code, etc., respectfully

REPORT:

    That they have duly and carefully considered the same and recommend that the same do pass:

HUGH K. LEATHERMAN, SR., for Committee.

            

A JOINT RESOLUTION

TO PROVIDE THAT THE APPEALS PROCEDURE FOR ACTIONS BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH THE SETOFF OF A DEBT AGAINST A TAXPAYER'S REFUND IS GOVERNED BY TITLE 26 OF THE UNITED STATES CODE, NOTWITHSTANDING THE PROCEDURE PRESCRIBED IN CHAPTER 56 OF TITLE 12 FOR THE SETOFF DEBT COLLECTION ACT.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Notwithstanding the appeals procedure provided in Chapter 56 of Title 12, relating to the Setoff Debt Collection Act, the appeal procedure for actions of the Internal Revenue Service in connection with debt setoffs is governed by Title 26 of the United States Code.

SECTION    2.    This joint resolution takes effect upon approval by the Governor and applies to the 2001 filing period for individual income taxes.

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