Taxpayer Due Process Enhancement Act

Floor Speech

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Mr. GROTHMAN. Mr. Speaker, I thank the gentleman for yielding.

Mr. Speaker, hearing the comments from a lot of my colleagues here, I will repeat a quote that has been put over and over again on the news the last couple of days. It is a Ronald Reagan quote: ``I'm from the government, and I'm here to help.'' That is never going to happen.

Okay. Now I am here to support the Taxpayer Due Process Enhancement Act. It is a bipartisan bill that strengthens taxpayer protections and restores fairness to disputes with the IRS.

Prior to my time in elected office, I dealt with a law firm that did hundreds of tax returns every year. I dealt with everyday Americans as they brought their records, receipts, W-2s, 1099s, and whatever paperwork they had received from the IRS. Many were not experts, and I am talking about the people who work for the IRS, because they are frequently wrong.

Our clients were workers, retirees, small business owners, and families trying to do the right thing. I saw how easy it is for honest taxpayers to become overwhelmed with our overcomplicated tax law and, therefore, wind up confused with all of their notices and rules that seemed to change from year to year, and they sometimes did.

Those are the people I came to Congress to help, and those are the people this bill is meant to protect. They should not be at the mercy of a Federal agency that can use procedural loopholes to avoid review or pressure them into giving up a legitimate challenge.

Most taxpayers are not trying to cheat the system. They are just trying to file correctly, correct honest mistakes, and make sure they are treated fairly. When a dispute arises, the IRS often has the advantage. It has more resources, more lawyers, and a much better understanding of the system than the average American. As I pointed out, frequently the IRS agents themselves don't know the law.

This is why due process matters. Every American deserves the right to challenge the IRS without worrying that the government will change the rules.

Unfortunately, current law allows that to happen. The IRS can effectively sidestep Tax Court review by applying refunds or disputed tax liabilities or withdrawing collection actions before the court can fully rule on the merits of the case. That is not how due process should work in this country.

This legislation protects taxpayers by preserving refund rights during disputes, preventing the IRS from taking refunds without consent, and ensuring that taxpayers receive a full review before the Tax Court. These are straightforward reforms rooted in fairness and accountability. The IRS should not be allowed to use procedural loopholes to pressure taxpayers or avoid review.

This bill is especially important for small businesses, working families, and individuals, who don't have a team of lawyers or accountants at their disposal. Americans should be able to challenge the IRS on equal footing and trust that the system will treat them fairly.

Mr. Speaker, I commend Representatives Moran and Sewell for advancing this bipartisan legislation, and I urge my colleagues to support it.

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