Protecting the American Taxpayer from IRS Mishandling Act of 2024
Taxation
house
senate
president
Introduced on April 15, 2024 by Byron Donalds
Legislation Details
- Amends the Internal Revenue Code of 1986 to include equitable tolling for IRS negligence or malfeasance.
- Extends the period for filing for a credit or refund of overpayment due to IRS negligence or malfeasance.
- Defines the conditions under which the period of limitation can be extended due to IRS actions.
- Applies to returns filed after the enactment of the Act.
Last updated 8/8/2024