Taxpayer Due Process Enhancement Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6506 Reported in House (RH)] <DOC> Union Calendar No. 373 119th CONGRESS 2d Session H. R. 6506 [Report No. 119-428] 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 9, 2025 Mr. Moran (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means January 7, 2026 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed in italic] [For text of introduced bill, see copy of bill as introduced on December 9, 2025] _______________________________________________________________________ A BILL 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. 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 ``Taxpayer Due Process Enhancement Act''. SEC. 2. SUSPENSION OF PERIOD OF LIMITATIONS ON FILING A CLAIM FOR CREDIT OR REFUND DURING COLLECTION ACTION PROCEEDINGS. (a) In General.--Section 6330(e)(1) of the Internal Revenue Code of 1986 is amended by inserting ``subsection (a), (b), or (c) of section 6511 (relating to limitations on credit or refund),'' after ``section 6502 (relating to coll