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