I 
109TH CONGRESS 
2D SESSION 
H. R. 5488 
To amend the Internal Revenue Code of 1986 to extend the period of 
limitation for filing a claim for credit or refund of an estate tax overpay-
ment attributable to litigation continuing after the return for the estate 
is filed. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 25, 2006 
Mr. ADERHOLT 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 period of limitation for filing a claim for credit 
or refund of an estate tax overpayment attributable to 
litigation continuing after the return for the estate is 
filed. 
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 ‘‘Estate Litigation Fair-
ness Act’’. 
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SEC. 2. EXTENDING PERIOD OF LIMITATION ON FILING 
CLAIM FOR CREDIT OR REFUND OF ESTATE 
TAX OVERPAYMENTS ATTRIBUTABLE TO LITI-
GATION CONTINUING AFTER THE RETURN 
FOR THE ESTATE IS FILED. 
(a) IN GENERAL.—Section 6511 of the Internal Rev-
enue Code of 1986 (relating to limitations on credit or 
refund) is amended by redesignating subsection (i) as sub-
section (j) and by inserting after subsection (h) the fol-
lowing new subsection: 
‘‘(i) SPECIAL RULE FOR ESTATE TAX OVERPAY-
MENTS
ATTRIBUTABLE
TO
LITIGATION
CONTINUING 
AFTER THE RETURN FOR THE ESTATE IS FILED.— 
‘‘(1) EXTENSION OF PERIOD OF LIMITATION.— 
If the claim for credit or refund relates to an over-
payment of tax imposed by chapter 11 by reason of 
an expense— 
‘‘(A) which is paid or incurred after the re-
turn for the estate is filed, and 
‘‘(B) which would not have been so paid or 
incurred but for litigation continuing after the 
filing of such return, 
then the 3-year period of limitation described in sub-
sections (a) and (b) shall not expire before the end 
of the 4-year period beginning on the first date such 
litigation is no longer subject to judicial review. 
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‘‘(2) AMOUNT OF CREDIT OR REFUND.—In the 
case of a claim described in paragraph (1), the 
amount of the credit or refund may exceed the por-
tion of the tax paid within the period prescribed in 
subsection (b)(2). 
‘‘(3) TERMINATION.—This subsection shall not 
apply to estates of decedents dying after the last day 
of the 1-year period beginning on the date of the en-
actment of this subsection.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to estates of decedents dying 
after October 1, 1998. 
(2) WAIVER OF STATUTE OF LIMITATIONS.—If 
the credit or refund of any overpayment of tax re-
sulting from the amendments made by subsection 
(a) is prevented at any time before the close of the 
1-year period beginning on the date of the enact-
ment of this Act by the operation of any law or rule 
of law (including res judicata), refund or credit of 
such overpayment (to the extent attributable to such 
amendments) may, nevertheless, be made or allowed 
if claim therefor is filed before the close of such 1- 
year period. 
Æ 
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