Section 1. Short title
This Act may be cited as the Protecting the American Taxpayer from IRS Mishandling Act of 2024.
(a) In general
Section 6511(h)(1) of the Internal Revenue Code of 1986 is amended by striking during any period of such individual's life that such individual is financially disabled. and inserting during—
(A) any period of such individual's life that such individual is financially disabled, or
(B) any period during which the taxpayer is unable to file necessary documents or otherwise meet a deadline in order to file a return as a result of negligence (as defined in section 6662(c)) or malfeasance of the Internal Revenue Service.
(b) Conforming amendment to heading
The heading for subsection (h) of section 6511 of such Code is amended by striking while taxpayer is unable to manage financial affairs due to disability and inserting while taxpayer is unable to file due to disability or negligence or malfeasance of Internal Revenue Service.
(c) Effective date
The amendments made by this section shall apply to returns filed after the date of the enactment of this Act.