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The Feasibility and Revenue Impact of a Federal Tax Amnesty Program

Hearing Before the Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred First Congress, Second Session, July 25, 1990

State Tax Amnesty Programs

Eighteen States : November 1982-January 1986

amnesty in which a dollar ceiling applicable to certain taxpayers was imposed on
the waiver terms. Amnesty Eligibility Cut-off As stated earlier, generally, only civil
and criminal penalties attached to overdue tax liabilities as of a certain point in ...