Protecting the American Taxpayer from IRS Mishandling Act of 2024

This bill extends the time taxpayers have to file for refunds when the IRS makes mistakes. It adds two specific situations where the deadline is paused: when a taxpayer is financially disabled, or when they can't file due to IRS negligence or misconduct. The change directly affects taxpayers who missed filing deadlines because of IRS errors, giving them more time to seek refunds. The law modifies existing tax code provisions to include these protections without altering other refund rules. It applies to tax returns filed after the bill becomes law.