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.

United States Government Publishing Office publisher pbl distributor dst United States Congress House of Representatives author aut Government Organization text government publication eng BILLS 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.;Taxpayer Due Process Enhancement Act;H.R. 6506 (EH) Bills and Statutes 119_cong_bills legislative 2026-05-21 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. Taxpayer Due Process Enhancement Act H.R. 6506 (EH) U.S. Government Publishing Office 2026-05-19 monographic deposited born digital 8 p. Y 1.6: Y 1.4/6: P0b002ee1e1f30b71 https://www.govinfo.gov/app/details/BILLS-119hr6506eh H.R. 6506 021-610-00252-9 000501532 000325573 Congressional bills House bills f:h6506_eh.txt https://www.govinfo.gov/app/details/BILLS-119hr6506eh https://www.govinfo.gov/content/pkg/BILLS-119hr6506eh/html/BILLS-119hr6506eh.htm https://www.govinfo.gov/content/pkg/BILLS-119hr6506eh/pdf/BILLS-119hr6506eh.pdf https://www.govinfo.gov/content/pkg/BILLS-119hr6506eh/xml/BILLS-119hr6506eh.xml fdlp DGPO 2026-05-21 2026-05-22 BILLS-119hr6506eh machine generated eng United States Code hr BILLS-119hr6506eh 119 2 HOUSE HOUSE 6506 eh eh Taxpayer Due Process Enhancement 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. false false