Title: Refund Rights for Taxpayers Act
Policy area: Taxation

Summary:
Refund Rights for Taxpayers Act
This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax.
(Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid.
With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3223 Introduced in House (IH)]

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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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