Taxpayer Due Process Enhancement Act

This bill changes the rules around what happens when a taxpayer is fighting the IRS over a tax debt through a formal dispute process called a collection due process hearing. It stops the clock on the deadline for claiming a tax refund while the dispute is going on, so taxpayers don't lose their chance to get money back while they're in the middle of a fight with the IRS. It also prevents the IRS from taking overpayments the taxpayer made in other years and putting them toward the disputed tax debt during the hearing process. Finally, it gives the Tax Court more power to handle these cases, including the ability to review the actual amount of tax owed and to keep handling a case even if the IRS drops its collection efforts.

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