Taxpayer Due Process Enhancement Act
Pauses refund deadlines and blocks IRS from taking refunds during tax disputes
Legislative Progress
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
Impact Analysis
Govbase has not yet run an impact analysis on this legislation.
Milestones
Received in the Senate and Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.
DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
Votes
No votes have been recorded for this legislation yet.
News
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Source Information
Document Type
Congressional Bill
Official Title
Taxpayer Due Process Enhancement Act
Sponsor
Cosponsors
(1)Analysis generated by AI. Always verify with official sources.