Taxpayers would get more time and options to dispute IRS collection actions.
This bill would give people more time to claim tax credits or refunds when they are disputing a tax bill with the IRS. It would also stop the IRS from automatically using a taxpayer's overpayments to cover a disputed tax bill without their permission. Additionally, it would expand the Tax Court's power to review the actual tax bill being disputed, not just the IRS's decision to collect it.
Today, if you are disputing a tax bill with the IRS, the deadline to claim a tax credit or refund usually keeps running. Also, the IRS can use any overpayments you have to cover a tax bill you are disputing, and the Tax Court has limited power to review the actual tax amount in dispute. If this bill becomes law, the deadline for claiming credits or refunds would pause during collection disputes, the IRS could not take your overpayments for disputed bills without your consent, and the Tax Court would have expanded power to review the underlying tax bill.
HR 6506 · 119th Congress · AI Summary by gemini-2.5-flash · 9/10
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