I 
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 collec-
tion after assessment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Refund Rights for Tax-
payers Act’’. 
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(3) Section 6511(d)(1) of such Code is amend-
ed— 
(A) by striking ‘‘SEVEN-YEAR’’ in the 
heading and inserting ‘‘SPECIAL’’, and 
(B) by striking ‘‘3-year period’’ and insert-
ing ‘‘7-year period’’. 
(4) Section 6511(d)(2)(A) of such Code is 
amended— 
(A) by striking ‘‘3-year period’’ and insert-
ing ‘‘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 insert-
ing ‘‘7-year period’’, and 
(B) by striking ‘‘3 years’’ each place it ap-
pears and inserting ‘‘7 years’’. 
(7) Section 6511(d)(5) of such Code is amend-
ed by striking ‘‘second year’’ and inserting ‘‘seventh 
year’’. 
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(8) Section 6511(d)(6) of such Code is amend-
ed by striking ‘‘one year’’ and inserting ‘‘7 years’’. 
(9) Section 6511(d)(7) of such Code is amend-
ed by striking ‘‘second year’’ and inserting ‘‘seventh 
year’’. 
(10) Section 6511(d)(8) of such Code is amend-
ed— 
(A) in subparagraph (A)— 
(i) by striking ‘‘3-year period’’ and in-
serting ‘‘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 insert-
ing ‘‘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— 
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(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. 
Æ 
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