House Passes Bill to Expand Tax Court Jurisdiction, Claim Time

The House passed legislation by voice vote Tuesday that gives taxpayers more time to file refund claims during disputes with the IRS, and expands the US Tax Court’s jurisdiction in such cases.

The bill (H.R. 6506), introduced by Rep. Nathaniel Moran (R-Texas), stops the IRS from diverting taxpayers’ refunds toward tax liabilities while they’re in dispute. It also suspends the statute of limitations for taxpayers who are seeking a refund while battling a levy.

The measure, which is part of a series of bipartisan tax administration bills that have passed this year, is a response to the Supreme Court’s ...