Text: H.R.3223 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in House (07/13/2017)


115th CONGRESS
1st Session
H. R. 3223


To amend the Internal Revenue Code of 1986 to extend the statute of limitations on making a claim for credit or refund and shorten the statute of limitations on collection after assessment.


IN THE HOUSE OF REPRESENTATIVES

July 13, 2017

Mr. Dunn (for himself, Mr. Jody B. Hice of Georgia, Mr. Donovan, Mr. Moolenaar, Mr. Faso, Mr. Roe of Tennessee, Mr. King of Iowa, Mr. Thomas J. Rooney of Florida, Mr. Wilson of South Carolina, and Mr. Ross) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to extend the statute of limitations on making a claim for credit or refund and shorten the statute of limitations on collection after assessment.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Refund Rights for Taxpayers Act”.

SEC. 2. Extension of statute of limitations on making claim for credit or refund.

(a) In general.—Section 6511(a) of the Internal Revenue Code of 1986 is amended by striking “3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid” and inserting “7 years from the later of the time the return was filed or the tax was paid, or if no return was filed by the taxpayer, within 7 years from the time the tax was paid”.

(b) Conforming amendments.—

(1) Section 6511(a) of such Code is amended by striking “3 years” in the last sentence and inserting “7 years”.

(2) Section 6511(b)(2) of such Code is amended—

(A) by striking “3-year period” each place it appears in the heading and text of subparagraph (A) and inserting “7-year period”,

(B) by striking “3 years” each place it appears in subparagraph (A) and inserting “7 years”, and

(C) by striking subparagraph (B) and redesignating subparagraph (C) as subparagraph (B).

(3) Section 6511(d)(1) of such Code is amended—

(A) by striking “Seven-year” in the heading and inserting “Special”, and

(B) by striking “3-year period” and inserting “7-year period”.

(4) Section 6511(d)(2)(A) of such Code is amended—

(A) by striking “3-year period” and inserting “7-year period”, and

(B) by striking “3 years” and inserting “7 years”.

(5) Section 6511(d)(3)(A) of such Code is amended by striking “3-year period” and inserting “7-year period”.

(6) Section 6511(d)(4)(A) of such Code is amended—

(A) by striking “3-year period” and inserting “7-year period”, and

(B) by striking “3 years” each place it appears and inserting “7 years”.

(7) Section 6511(d)(5) of such Code is amended by striking “second year” and inserting “seventh year”.

(8) Section 6511(d)(6) of such Code is amended by striking “one year” and inserting “7 years”.

(9) Section 6511(d)(7) of such Code is amended by striking “second year” and inserting “seventh year”.

(10) Section 6511(d)(8) of such Code is amended—

(A) in subparagraph (A)—

(i) by striking “3-year period” and inserting “7-year period”, and

(ii) by striking “1-year period” and inserting “7-year period”, and

(B) in subparagraph (B)—

(i) by striking “5 taxable years” in the heading and inserting “7 taxable years”, and

(ii) by striking “5 years” and inserting “7 years”.

(c) Effective date.—The amendments made by this section shall apply to claims for credit or refund filed after the date of the enactment of this Act.

SEC. 3. Shortening of statute of limitations on collection after assessment.

(a) In general.—Section 6502(a) of the Internal Revenue Code of 1986 is amended—

(1) by striking “10 years” in paragraph (1) and inserting “7 years”, and

(2) by striking “10-year period” in paragraph (2)(B) and inserting “7-year period”.

(b) Effective date.—The amendments made by this section shall apply levies made, and proceedings begun, after the date of the enactment of this Act.


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