HR 6506
Taxpayer Due Process Enhancement Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 1:38 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Taxpayer Due Process Enhancement Act aims to improve the rights of taxpayers facing IRS collection actions. Specifically, it suspends the usual time limit for filing a refund claim during these proceedings, prevents the IRS from applying overpayments to disputed tax liabilities, and expands the Tax Court’s ability to review these disputes. This legislation is designed to ensure taxpayers have a fairer opportunity to challenge IRS actions and recover owed refunds.
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