,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idha  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #be1 #bjbf,ms4  
,ross 7= h]self1 ,mr4 ,panetta1 & ,ms4  
,de,lauro7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to improve        
responses by ! ,int]nal ,rev5ue ,s]vice 
to claims = refund1 & = o!r purposes4   
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,re/or+ ,effici5cy 9 ,taxpay]        
,updates1 ,refunds1 & ,notifications    
,act or ! ,,return ,act4  #b4 ,responses
 to claims = refund requir$  7a7 ,9     
g5]al ,subsection 7l7 ( section #fdjb ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ to read z foll[s3  7l7            
,explanation ( reason = refund          
disall[ance  7#a7 ,9 g5]al ,n lat] ?an !
 applicable date1 ! ,secret>y %all      
review any claim = refund1 make a       
det]m9ation ) respect to su* claim1 &1 9
 ! case ( a disall[ance ( su* claim 79  
:ole or 9 "p71 provide ! taxpay] ) a    

detail$ writt5 explanation = su*        
disall[ance1 :i* %all--  7,a7 be mail$  
to ! la/ kn[n address ( ! taxpay]1 &    
7,b7 9 ! case ( any taxpay] entitl$ to  
an appeal ( su* det]m9ation1 include    
in/ructions = appeal+ su* disall[ance to
 ! ,int]nal ,rev5ue ,s]vice ,indep5d5t  
,(fice ( ,appeals4  7#b7 ,failure to    
make timely det]m9ation  7,a7 ,9 g5]al  
,9 ! case ( any claim = refund = :i* !  
,secret>y fails to satisfy ! requirem5ts
 ( p>agraph 7#a7 by ! applicable date1 =
 purposes ( det]m9+ int]e/ on any       
ov]paym5t = any p]iod subsequ5t to su*  
date1 ! ov]paym5t rate 7z e/abli%$ "u   
section #ffba7;a77#a77 %all be increas$ 
by #a p]c5tage po9t4  7,b7 ,limitation  
,) respect to any claim = refund        
describ$ 9 subp>agraph 7,a71 ! am\nt (  
any increase 9 int]e/ on any ov]paym5t  
pursuant to su* subp>agraph %all n exce$
 #ejj4  7,c7 ,adju/m5t = inflation  7i7 
,9 g5]al ,9 ! case ( any claim = refund 
fil$ dur+ any cal5d> ye> beg9n+ aft]    
#bjbf1 ! #ejj am\nt 9 subp>agraph 7,b7  

%all be increas$ by an am\nt equal to-- 
7,i7 su* doll> am\nt1 multipli$ by      
7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u 
section #a7;f77#c7 = ! cal5d> ye>1      
det]m9$ by sub/itut+ cal5d> ye> #bjbd = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  7ii7 ,r\nd+ ,if any am\nt det]m9$
 "u clause 7i7 is n a multiple ( #ej1   
su* am\nt %all be r\nd$ to ! ne>e/      
multiple ( #ej4  7#c7 ,frivol\s claims  
7,a7 ,9 g5]al ,9 ! case ( any frivol\s  
claim-- 7i7 p>agraph 7#a7 %all n apply1 
&  7ii7 n lat] ?an ! applicable date1   
writt5 notification ( ! d5ial ( su*     
claim %all be mail$ to ! la/ kn[n       
address ( ! taxpay]4  7,b7 ,def9ition ,=
 purposes ( ?is p>agraph1 ! t]m frivol\s
 claim means a claim = refund :i* is    
bas$ on a position :i*--  7i7 a ,f$]al  
c\rt has det]m9$ to be frivol\s1 &  7ii7
 ! ,secret>y has id5tifi$ z frivol\s =  
purposes ( subsection 7c7 ( section     
#fgjb4  7#d7 ,applicable date ,=        
purposes ( ?is subsection1 ! t]m        
applicable date means1 ) respect to any 

claim = refund-- 7,a7 ! date :i* is #ab 
mon?s aft] ! date ( receipt ( su* claim 
by ! ,secret>y1 or  7,b7 su* o!r date z 
is agre$ to by ! ,secret>y & ! taxpay]4 
4  7b7 ,effective date ,! am5dm5t made  
by ?is section %all apply to any claim =
 refund receiv$ aft] ! date :i* is #ab  
mon?s aft] ! date ( enactm5t ( ?is ,act4