To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. House. Taxpayer Due Process Enhancement Act. H.R. 6506. 119th
Cong., 1st
sess., Introduced in House December 9, 2025. https://www.govinfo.gov/app/details/BILLS-119hr6506ih.
APA
Congress, House of Representatives (2025, December 9). Taxpayer Due Process Enhancement Act (H.R. 6506 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr6506ih.
MLA
United States, Congress, House of Representatives. Taxpayer Due Process Enhancement Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr6506ih. 119th Congress, H.R. 6506, Introduced in House 9 Dec. 2025.
Bluebook
H.R.6506 - 119th Congress (2025-2026): Taxpayer Due Process Enhancement Act, H.R.6506, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119hr6506ih.
