The Taxpayer Due Process Enhancement Act aims to improve taxpayer rights during IRS collection actions. It temporarily pauses the time limit for claiming a federal tax refund while a taxpayer is involved in a Collection Due Process (CDP) hearing. The bill also prevents the IRS from using any tax overpayments to settle a disputed tax liability during these hearings, unless certain exceptions apply. Additionally, it expands the Tax Court's authority to review the disputed tax amounts in CDP cases and ensures that the court retains its jurisdiction if the IRS stops its collection efforts.
Supporters of the Taxpayer Due Process Enhancement Act argue that it strengthens taxpayer rights and ensures fair treatment during IRS collection processes. They highlight that the bill provides necessary protections for individuals disputing their tax liabilities, allowing them to focus on resolving disputes without the pressure of losing their right to claim refunds.
Critics of the Taxpayer Due Process Enhancement Act express concerns that it could complicate IRS collection efforts and lead to delays in resolving tax disputes. Some argue that suspending the limitations period for refund claims may encourage non-compliance or abuse of the system, potentially impacting federal revenue.
The Taxpayer Due Process Enhancement Act, sponsored by Nathaniel Moran, does not show direct industry overlaps with his top donor industries, which include Health Professionals and Retired individuals, totaling $157.5 million. The absence of direct connections between the bill's subject matter and the sponsor's donor industries suggests a low potential for conflicts of interest. While there is lobbying activity in related areas, such as healthcare, the undisclosed amounts from various entities complicate the assessment but do not indicate a clear financial incentive tied to the bill. Voters should be aware that while the sponsor has significant backing from health professionals, the bill itself does not appear to directly benefit this industry based on the available data.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| UNIVERSITY OF MOUNT SAINT VINCENT (FKA COLLEGE OF MOUNT SAINT VINCENT) | MCALLISTER & QUINN, LLC | $30,000 |
| ATZ MANUFACTURING | TERRAPIN STRATEGY, INC | $21,750 |
| THE PRESIDENTS' FORUM OF THE DISTILLED SPIRITS INDUSTRY | THE PRESIDENTS' FORUM OF THE DISTILLED SPIRITS INDUSTRY | $20,000 |
| SHARED ECONOMY SERVICES, LLC | TERRAPIN STRATEGY, INC | undisclosed |
| AMERICAN HEALTHCARE, LLC | AMERICAN HEALTHCARE, LLC | undisclosed |
| US-INDIA STRATEGIC PARTNERSHIP FORUM, INC. | US-INDIA STRATEGIC PARTNERSHIP FORUM, INC. | undisclosed |
| CONSTRUCTION PARTNERS, INC. | ATLAS CROSSING LLC | undisclosed |
| PETER GUNN PHILLIPS | POBLETE TAMARGO, LLP | undisclosed |
| EMILY MARGARETTE CHAVEZ | POBLETE TAMARGO, LLP | undisclosed |
| EPHRAIM MCDOWELL HEALTH | THE ROTUNDA GROUP LLC | undisclosed |
| JOHN PAUL PHILLIPS | POBLETE TAMARGO, LLP | undisclosed |
| ANDREA PHILLIPS-LOPEZ | POBLETE TAMARGO, LLP | undisclosed |
| DAVID P. PHILLIPS | POBLETE TAMARGO, LLP | undisclosed |
| KENNETH E. PHILLIPS | POBLETE TAMARGO, LLP | undisclosed |
| JAMES M. PHILLIPS | POBLETE TAMARGO, LLP | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
Top industries funding Nathaniel Moran, ranked by total contributions.
Source: OpenSecrets.org (Center for Responsive Politics)
