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Congress·Reported·about 2 months ago

Pauses refund deadlines and blocks IRS from taking refunds during tax disputes

Also known as: Taxpayer Due Process Enhancement Act

Legislative Progress

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Key Points

  • Pauses the clock to ask for a tax refund while you fight an IRS bill, so you don’t lose your chance mid‑case
  • Applies only to the tax you are disputing; if you miss a key deadline or drop the case, the pause ends
  • Stops the IRS from using your new refund to pay the disputed bill unless you say yes during the dispute
  • Lets you challenge both the IRS collection move and the tax amount at lien or levy hearings and in Tax Court
  • Gives Tax Court power to allow late filings for good cause and keep your case even if the IRS backs off later
TaxesConsumer ProtectionSmall Business

Milestones

3 milestones6 actions
Jan 7, 2026House

Placed on the Union Calendar, Calendar No. 373.

Jan 7, 2026House

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.

Dec 10, 2025House

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.

Dec 10, 2025House

Committee Consideration and Mark-up Session Held

Dec 9, 2025House

Referred to the House Committee on Ways and Means.

Source Information

Document Type

Congressional Bill

Official Title

Taxpayer Due Process Enhancement Act

Bill NumberHR 6506
Congress119th Congress
ChamberHouse of Representatives
Latest ActionPlaced on the Union Calendar, Calendar No. 373.

Sponsor

Cosponsors

(1)
D: 1

Analysis generated by AI. While we strive for accuracy, this should not be considered legal or professional advice. Always verify information with official government sources.