May 19, 2026
******************************************************************************
National Taxpayers Union, the nation’s oldest taxpayer advocacy organization, urges all members to vote “YES” on H.R. 6506, the Taxpayer Due Process Enhancement Act. Introduced by Rep. Nathaniel Moran (R-TX), this bipartisan legislation modernizes the U.S. Tax Court to ensure taxpayers have a fair opportunity to challenge disputed tax liabilities with the IRS.
The size and complexity of the modern U.S. tax code already creates a significant compliance burden for taxpayers. The process of challenging determinations made by the IRS should be straightforward, yet current law tilts the system heavily in favor of the government. When engaged in lengthy collection proceedings, unfair statutory deadlines can prevent taxpayers from receiving refunds they are entitled to. Moreover, the IRS also has the ability to claw back lawful refunds to settle previous debts, even while the original tax liability is still being contested in court. These shortcomings dissuade taxpayers from pursuing legitimate claims in the U.S. Tax Court.
H.R. 6506 enacts commonsense measures that protect taxpayers’ due process rights. By suspending the statute of limitations for filing refunds while collection proceedings are pending, this bill ensures taxpayers aren’t denied refunds they are duly entitled to. Furthermore, this legislation also bars the IRS from applying refunds from previous years to liabilities in dispute. Finally, by expanding the Tax Court’s jurisdiction to refund suits, this legislation safeguards the ability of taxpayers to have their claims fairly adjudicated in court.
Strengthening due process protections for taxpayers engaged in collection proceedings isn’t just a question of promoting an efficient tax system. It’s fundamentally about restoring trust in government by making sure the American people have a fair and open path to challenge the IRS.
Roll call votes will be included in NTU’s annual rating of Congress and “YES” votes will be considered the pro-taxpayer position.
If you have any questions, please contact NTU Policy and Government Affairs Manager Alexander Ciccone at aciccone@ntu.org
******************************************************************************