Pauses refund deadlines during IRS collection disputes

Suspends the deadline to claim a tax refund while a taxpayer disputes a collection action, and stops the tax agency from using overpayments from other years to pay the disputed bill.

• Pauses the deadline to claim a refund during a collection due process case
• The tax agency could not use overpayments from other years to cover a disputed bill
• Lets the Tax Court decide how much tax is owed, not just review the hearing
• The Tax Court keeps its role if the tax agency drops the collection action

Passed the House · Senate's turn

Read the full bill