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H.R. 6506119th CongressPassed one chamberLatest action May 20, 2026Decoded by AI · checked against the record
Official title: Taxpayer Due Process Enhancement Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
HR 6506 pauses refund claim deadlines and blocks IRS from offsetting refunds while a tax collection dispute is open.
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HR 6506 pauses the deadline to file a refund claim while a taxpayer is formally disputing an IRS collection action such as a lien or levy, so the right to claim a refund cannot expire during an ongoing case. The pause ends if the taxpayer drops their legal challenge or misses a court deadline. The bill also bars the IRS from automatically applying a refund to a disputed tax debt without the taxpayer's agreement, and it gives the U.S. Tax Court authority to review the underlying disputed tax amount and to extend the 30-day filing window for good cause.
The bill affects any U.S. taxpayer who is currently in or enters a formal dispute with the IRS over a collection action such as a tax lien or levy. The U.S. Tax Court gains expanded jurisdiction under the measure.
Refund claim deadlines currently continue to run during active disputes, which can cause taxpayers to lose refund rights before their cases are resolved. Allowing the IRS to offset refunds against disputed amounts during open cases creates financial pressure on taxpayers whose liability has not yet been determined.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: it passed the House, and the official record shows nothing new since. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Received in the Senate and Read twice and referred to the Committee on Finance.