HR. 6506In Committee
Taxpayer Due Process Enhancement Act
Suspends the tax refund claim deadline during collection due process proceedings while limiting disputed liability offsets and expanding Tax Court jurisdiction in those cases
Plain-English overview
What this bill does
Suspends the tax refund claim deadline during collection due process proceedings while limiting disputed liability offsets and expanding Tax Court jurisdiction in those cases
Key points
- Prohibit disputed tax overpayment offsets
- Suspend refund claim deadline
- Expand Tax Court jurisdiction
Current status
Where it stands
Status
In Committee
Latest action
2026-05-20 — Received in the Senate and Read twice and referred to the Committee on Finance.
Related context
Topics and policy areas
undefinedIncome tax creditsJurisdiction and venueSpecialized courtsTax administration and collection, taxpayersTaxation