Section 1 Short title
This Act may be cited as the “Protecting the American Taxpayer from IRS Mishandling Act of 2024”.
Protecting the American Taxpayer from IRS Mishandling Act of 2024
A BILL
To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitation on filing for a credit or refund of overpayment.
Sec. 2 Extending the running of periods of limitation for filing for credit or refund of overpayment to include malfeasance or negligence by the Internal Revenue Service
In general— Section 6511(h)(1) of the Internal Revenue Code of 1986 is amended by striking “during any period of such individual's life that such individual is financially disabled.” and inserting “during—”
“(A) any period of such individual's life that such individual is financially disabled, or
“(B) any period during which the taxpayer is unable to file necessary documents or otherwise meet a deadline in order to file a return as a result of negligence (as defined in section 6662(c)) or malfeasance of the Internal Revenue Service.”
Conforming amendment to heading— The heading for subsection (h) of section 6511 of such Code is amended by striking “while taxpayer is unable to manage financial affairs due to disability” and inserting “while taxpayer is unable to file due to disability or negligence or malfeasance of Internal Revenue Service”.
Effective date— The amendments made by this section shall apply to returns filed after the date of the enactment of this Act.