To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitation on filing for a credit or refund of overpayment.
Committees
Bill Summary
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To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitation on filing for a credit or refund of overpayment.