Lets taxpayers use simpler court process for bigger tax disputes with the IRS.
This bill would make it easier for people to settle smaller tax disagreements with the IRS. It would double the amount of money involved in disputes that can go through a simpler court process, from $50,000 to $100,000. It would also make sure this limit keeps up with rising costs over time.
Today, you can use a simplified U.S. Tax Court process for tax disputes involving $50,000 or less. After this bill becomes law, you would be able to use this simpler process for disputes up to $100,000. This $100,000 limit would also be adjusted yearly for inflation starting in 2027.
S 5078 · 119th Congress · July 22, 2026 · AI Summary by gemini-2.5-flash · 10/10
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