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
Placed on the Union Calendar, Calendar No. 373.
The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
The committee approved this bill and is sending it to the full chamber for a vote. This is a significant step — most bills never get this far.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
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
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