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Enhanced Taxpayer Rights: Protecting Refunds During IRS Collection Disputes.

This law strengthens citizens' rights when disputing tax debts with the IRS. It pauses the deadline for filing a refund claim if the debt is actively being challenged in a collection hearing. Crucially, the IRS cannot automatically seize a taxpayer's overpayment (refund) to cover a disputed debt without the taxpayer's consent.
Key points
The time limit for filing a tax refund claim is suspended while the underlying tax debt is actively disputed during collection proceedings.
The IRS is prohibited from automatically using tax overpayments to offset a disputed tax liability without the taxpayer's permission.
The Tax Court gains expanded power to review both the IRS collection procedure and the validity of the original disputed tax bill.
article Official text account_balance Process page
Placed on Calendar
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_6506
Sponsor: Rep. Moran, Nathaniel [R-TX-1]
Process start date: 2025-12-09
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Taxpayer Due Process Enhancement Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_6506.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-12-09.

What are the main provisions?

Key points include:

  • The time limit for filing a tax refund claim is suspended while the underlying tax debt is actively disputed during collection proceedings.
  • The IRS is prohibited from automatically using tax overpayments to offset a disputed tax liability without the taxpayer's permission.
  • The Tax Court gains expanded power to review both the IRS collection procedure and the validity of the original disputed tax bill.
What is the specific legal status?

The current status is Placed on Calendar.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Moran, Nathaniel [R-TX-1].

What is the latest detailed status?

The latest detailed status is: Placed on the Union Calendar, Calendar No. 373.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Courts and Law