National Taxpayers Union (NTU) on Wednesday named Representative Nathaniel Moran (R-TX) Taxpayer Defender of the Month for his work protecting taxpayers from government overreach.
Rep. Moran introduced the Taxpayer Due Process Enhancement Act, which ensures taxpayers have a fair opportunity to challenge disputed tax liabilities with the IRS in the U.S. Tax Court.
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. However, lengthy legal proceedings and unfair statutory deadlines can prevent taxpayers from receiving refunds to which they are entitled. This dissuades many taxpayers from pursuing legitimate claims in the U.S. Tax Court.
By suspending the statute of limitations for filing refunds while collection proceedings are pending, the Taxpayer Due Process Enhancement Act ensures taxpayers aren’t denied refunds they deserve. The bill was passed unanimously by the House in May.
NTU Policy and Government Affairs Manager Alex Ciccone (right) presented Rep. Moran (left) with the Taxpayer Defender of the Month challenge coin in recognition of his work protecting taxpayers from government overreach.
“We are proud to select Representative Moran as our Taxpayer Defender of the Month. His work helps restore trust in government by making sure the American people have a fair and open path to challenge the IRS,” NTU Executive Vice President Brandon Arnold said.
The Taxpayer Defender award honors leaders who go above and beyond to protect taxpayers through transparency, fiscal discipline, and principled leadership.
“I’m honored to receive NTU’s Taxpayer Defender Award. Fairness and accountability in our tax system are necessary to safeguard essential taxpayer rights,” Rep. Moran said.
Each month, NTU selects one leader who demonstrates a clear, consistent commitment to limiting taxes, spending, and regulation at every level of government. Previous award winners include House Budget Chairman Jodey Arrington and Treasury Secretary Scott Bessent.
Anyone can nominate a Taxpayer Defender of the Month on the National Taxpayers Union website.
National Taxpayers Union is the only free-market organization for taxpayers that unites effective advocacy with useful research about how to limit taxes, spending, and regulation at every level and branch of government—state, federal, administrative, and judicial.