H.R. 6506 — what changed
Taxpayer Due Process Enhancement Act
From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.
Sec. 4 Expansion of jurisdiction of Tax Court
In general— Section 6330(d)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
“(1) Petition for review by Tax Court
“(A) In general—In the case of a determination under this section, the person may, within 30 days of such determination, petition the Tax Court for review of—
“(i) such determination, and
“(ii) any underlying tax liability referred to in subsection (c)(2)(B) which is properly disputed at the hearing in which such determination is made.
“(B) Jurisdiction of Tax Court—Upon the filing of a petition, the Tax Court shall have jurisdiction with respect to—
“(i) the determination referred to in subparagraph (A)(i),
“(ii) any underlying tax liability referred to in subparagraph (A)(ii), and
“(iii) any equitable tolling of the 30-day deadline referred to in subparagraph (A).
“(C) Retention of jurisdiction—Upon a determination being made under this section, subparagraphs (A) and (B) shall apply whether or not the Secretary abandons the collection action or proposed collection action at issue in such determination.”
changed
Effective date— The amendment made by this subsection section shall apply with respect to petitions filed after the date of the enactment of this Act.