To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitation on filing for a credit or refund of overpayment.
Protecting the American Taxpayer from IRS Mishandling Act of 2024
This bill suspends the running of the statute of limitations for filing for tax refunds to include any period in which the taxpayer is unable to file necessary documents or otherwise meet a tax deadline due to the negligence or malfeasance of the Internal Revenue Service.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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