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 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 (IH) Bills and Statutes 119_cong_bills legislative 2025-12-10 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 (IH) U.S. Government Publishing Office 2025-12-09 monographic deposited born digital 6 p. Y 1.6: Y 1.4/6: P0b002ee1db44e205 https://www.govinfo.gov/app/details/BILLS-119hr6506ih H.R. 6506 021-610-00252-9 000501532 000325573 Congressional bills House bills f:h6506_ih.txt https://www.govinfo.gov/app/details/BILLS-119hr6506ih https://www.govinfo.gov/content/pkg/BILLS-119hr6506ih/html/BILLS-119hr6506ih.htm https://www.govinfo.gov/content/pkg/BILLS-119hr6506ih/pdf/BILLS-119hr6506ih.pdf https://www.govinfo.gov/content/pkg/BILLS-119hr6506ih/xml/BILLS-119hr6506ih.xml fdlp DGPO 2025-12-10 2026-07-11 BILLS-119hr6506ih machine generated eng Nathaniel Moran United States House of Representatives sponsor spn United States Congress Member Terri A. Sewell United States House of Representatives cosponsor United States Congress Member United States Congress House of Representatives Committee on Ways and Means associated name asn United States Code hr BILLS-119hr6506ih 119 1 HOUSE HOUSE 6506 ih ih 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. Mr. Moran (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means Committee on Ways and Means Ways and Means Mr. Moran Nathaniel Moran Moran, Nathaniel Ms. Sewell Terri A. Sewell Sewell, Terri A. Terri Sewell false false