[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7995 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7995

To amend the Internal Revenue Code of 1986 to include equitable tolling 
 for negligence or malfeasance by the Internal Revenue Service for the 
 period of limitation on filing for a credit or refund of overpayment.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2024

 Mr. Donalds introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to include equitable tolling 
 for negligence or malfeasance by the Internal Revenue Service for the 
 period of limitation on filing for a credit or refund of overpayment.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting the American Taxpayer 
from IRS Mishandling Act of 2024''.

SEC. 2. EXTENDING THE RUNNING OF PERIODS OF LIMITATION FOR FILING FOR 
              CREDIT OR REFUND OF OVERPAYMENT TO INCLUDE MALFEASANCE OR 
              NEGLIGENCE BY THE INTERNAL REVENUE SERVICE.

    (a) In General.--Section 6511(h)(1) of the Internal Revenue Code of 
1986 is amended by striking ``during any period of such individual's 
life that such individual is financially disabled.'' and inserting 
``during--''
                    ``(A) any period of such individual's life that 
                such individual is financially disabled, or
                    ``(B) any period during which the taxpayer is 
                unable to file necessary documents or otherwise meet a 
                deadline in order to file a return as a result of 
                negligence (as defined in section 6662(c)) or 
                malfeasance of the Internal Revenue Service.''.
    (b) Conforming Amendment to Heading.--The heading for subsection 
(h) of section 6511 of such Code is amended by striking ``while 
taxpayer is unable to manage financial affairs due to disability'' and 
inserting ``while taxpayer is unable to file due to disability or 
negligence or malfeasance of Internal Revenue Service''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns filed after the date of the enactment of this Act.
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