A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.

This bill modifies the Internal Revenue Code to improve how the government notifies taxpayers when they are banned from claiming certain tax credits for multiple years. It requires the IRS to send a specific notice explaining exactly which credits were denied, why they were denied, and how long the ban will last. The legislation also grants the Tax Court the authority to review and overturn these multi-year bans if they were imposed incorrectly. Additionally, it shifts the burden of proof in court cases involving these bans and ensures that the time limit for filing a refund claim does not expire while a ban is under judicial review. These changes primarily affect individuals who have had credits like the Earned Income Tax Credit or Child Tax Credit denied and subsequently barred from claiming them again.