An Act 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 as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. House. Taxpayer Due Process Enhancement Act. H.R. 6506. 119th
Cong., 2nd
sess., Referred in Senate May 20, 2026. https://www.govinfo.gov/app/details/BILLS-119hr6506rfs.
APA
Congress, Senate (2026, May 20). Taxpayer Due Process Enhancement Act (H.R. 6506 (RFS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr6506rfs.
MLA
United States, Congress, Senate. Taxpayer Due Process Enhancement Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr6506rfs. 119th Congress, H.R. 6506, Referred in Senate 20 May. 2026.
Bluebook
H.R.6506 - 119th Congress (2025-2026): Taxpayer Due Process Enhancement Act, H.R.6506, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119hr6506rfs.
