1. Short title This Act may be cited as the Refund Rights for Taxpayers Act . 2. Extension of statute of limitations on making claim for credit or refund (a) In general Section 6511(a) of the Internal Revenue Code of 1986 is amended by striking 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid and inserting 7 years from the later of the time the return was filed or the tax was paid, or if no return was filed by the taxpayer, within 7 years from the time the tax was paid . (b) Conforming amendments (1) Section 6511(a) of such Code is amended by striking 3 years in the last sentence and inserting 7 years . (2) Section 6511(b)(2) of such Code is amended— (A) by striking 3-year period each place it appears in the heading and text of subparagraph (A) and inserting 7-year period , (B) by striking 3 years each place it appears in subparagraph (A) and inserting 7 years , and (C) by striking subparagraph (B) and redesignating subparagraph (C) as subparagraph (B). (3) Section 6511(d)(1) of such Code is amended— (A) by striking Seven-year in the heading and inserting Special , and (B) by striking 3-year period and inserting 7-year period . (4) Section 6511(d)(2)(A) of such Code is amended— (A) by striking 3-year period and inserting 7-year period , and (B) by striking 3 years and inserting 7 years . (5) Section 6511(d)(3)(A) of such Code is amended by striking 3-year period and inserting 7-year period . (6) Section 6511(d)(4)(A) of such Code is amended— (A) by striking 3-year period and inserting 7-year period , and (B) by striking 3 years each place it appears and inserting 7 years . (7) Section 6511(d)(5) of such Code is amended by striking second year and inserting seventh year . (8) Section 6511(d)(6) of such Code is amended by striking one year and inserting 7 years . (9) Section 6511(d)(7) of such Code is amended by striking second year and inserting