# 119-hr-6506: Taxpayer Due Process Enhancement Act

119-hr-6506, Taxpayer Due Process Enhancement Act, is a 119th Congress bill sponsored by Rep. Moran, Nathaniel [R-TX-1] (R-TX); status passed_house; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6506
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6506
- Congress: 119
- Title: Taxpayer Due Process Enhancement Act
- Status: passed_house
- Introduced: 2025-12-09
- Sponsor: Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**This bill would strengthen protections for taxpayers disputing IRS collection by clarifying when refund deadlines pause and by expanding Tax Court review.** It tightens the rules that pause the time to file claims for credits or refunds and limits when the IRS can apply overpayments to disputed debts, while giving taxpayers a clearer route to challenge collection in Tax Court. - Taxpayers who challenge a proposed levy or lien would see the suspension of the deadline to file a claim for credit or refund apply only to the portion of the refund tied to the tax properly disputed at the hearing, and the pause ends if the taxpayer forfeits the dispute. - Taxpayers with overpayments would be protected from having those payments automatically credited against a disputed tax during the suspension period unless they consent. - Taxpayers and practitioners get broader Tax Court access. A petition may seek review within 30 days of a determination and can include the underlying disputed liability and equitable tolling, and the court keeps jurisdiction even if the IRS abandons collection.

## Cosponsors (1)

- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-12-09T00:00:00.000Z

## Provisions PRIA read

- Tax Court review of disputed taxes: benefit, medium. You would be able to ask the Tax Court to review both the collection decision and any underlying tax you properly disputed at the hearing. You would need to file within 30 days of the IRS collection hearing determination. The court would also be able to decide whether the 30‑day deadline should be…
- Same hearing rules for liens and levies: benefit, low. If you face a lien or another collection action, you would be able to raise the same issues you could at a levy hearing. This clarification would take effect on enactment.
- Refund pause, no offsets during IRS appeals: mixed, medium. If you properly request a collection hearing and dispute the tax, the deadline to file a refund claim for that part would pause. The pause would end if you miss a deadline, file in court, or a court order says you lost the right to keep fighting it. While the pause is in effect, the IRS would not u…

## Related bills

- 119-hr-5349: TAS Act
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2548: Sanctioning Russia Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-4475: Medicare Orthotics and Prosthetics Patient-Centered Care Act

## Sources
- [119-hr-6506 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6506)

## Related
- [119-hr-5349: TAS Act](https://policyrisk.com/legislation/119-hr-5349)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-4475: Medicare Orthotics and Prosthetics Patient-Centered Care Act](https://policyrisk.com/legislation/119-hr-4475)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6506 (as of 2026-09-21).