118th Congress · HOUSE BILLBILL

H.R. 7995 — Protecting the American Taxpayer from IRS Mishandling Act of 2024

“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.”

Taxation

Introduced Apr 15, 2024

Last action Apr 15, 2024

Pipeline · Bill → Law

Step 1

Introduced

Apr 15, 2024

Step 2

Referred

Apr 15, 2024

Ways & Means

Step 3

Committee

Step 4

House floor

Step 5

Senate

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

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.

Provisions · 2 sectionsIntroduced in House

Timeline · 2 actions

Apr 15, 2024

Introduced in House

Apr 15, 2024

Referred to the House Committee on Ways and Means.