House Floor·Last action 110 days ago

Taxpayers in IRS collection fights could get more time and court review

Officially: Taxpayer Due Process Enhancement Act

Taxpayers fighting certain IRS collections would get a paused refund deadline for the tax bill they are disputing. The IRS could not use their extra payments on that disputed bill unless they agree, and the Tax Court could review more issues.

Where it stands

House Floor · Floor consideration Mon, Apr 27

Today. Members are taking positions right now.

What this bill actually does

Taxpayers would get a paused deadline to ask the IRS for a credit or refund during certain collection due process cases. The pause applies only to the tax bill properly disputed at that hearing.
The paused deadline would end if the taxpayer loses the right to keep fighting the case. That can happen after a missed deadline, a court filing, or a court order.
The bill adds a pointer in the tax code’s refund-deadline rules. It points readers to the special timing rules for IRS collection cases.

↓ Why your message matters here

The chamber votes today — constituent contact in the final stretch is the single biggest factor in how undecided members break.

Where this bill is in the process

Legislative timeline

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Introduced

Introduced in House

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House Committee

Under House committee consideration

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House Floor Vote

Voted on by House

Latest: Placed on the Union Calendar, Calendar No. 373. (1/7/2026)

JAN 7

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Passed House

Approved by House

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Senate Review

Sent to Senate for consideration

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Passed Both Chambers

Approved by both House and Senate

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Signed into Law

Signed by the President

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Taxpayers in IRS collection fights could get more time and court review

Legislative timeline

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