To amend the Internal Revenue Code of 1986 to provide that penalties and interest will not be imposed on individuals who are citizens of the United States.


Rangel Rule Act of 2009 - Amends the Internal Revenue Code to exempt any U.S. citizen who writes "Rangel Rule" on the top of the first page of his or her income tax return from interest on unpaid taxes, penalties, additions to tax, or additional amounts.

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