TAS Act

Nathaniel Moran

Republican · TX · Representative

Source: Congress.gov · FEC

• Terri A. Sewell (D-AL-7)Original· 2025-09-15

Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

2026-09-30

Source: Congress.gov

Tax Court Improvement Act This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures. The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.) The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met. The bill also expands the type of Tax Court proceedings for which special trial judges may be appointed, authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5349 Engrossed in House (EH)] <DOC> 119th CONGRESS 1st Session H. R. 5349 _______________________________________________________________________ AN ACT To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Tax Court Improvement Act''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; etc. Sec. 2. Authorization of subpoenas before hearings to facilitate settlements. Sec. 3. Authorization of special trial judges to hear additional cases and address contempt. Sec. 4. Disqualification of judges and special trial judges. Sec. 5. Clarification of Tax Court jurisdiction to apply equitable tolling in deficiency cases. SEC. 2. AUTHORIZATION OF SUBPOENAS BEFORE HEARINGS TO FACILITATE SETTLEMENTS. Section 7456(a) is amended to read as follows: ``(a) In General.-- ``(1) Administration of oaths.--For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge, the clerk or the clerk's deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths or affirmations. ``(2) Subpoena authority.--Any judge or special trial judge may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk), any of the following: ``(A) The attendance of parties or witnesses. ``(B) The production of books, papers, documents, electronically stored information, or tangible things from any place in the United States by any party or witness having custody or control thereof for purposes of discovery or for use of the things produced as evidence in accordance with the rules and orders of the Tax Court. Any such subpoena shall be issued and served, and compliance therewith shall be compelled, as provided in the rules and orders of the Tax Court. ``(3) Depositions.--Pursuant to rules and orders of the Court, the deposition of a witness may be taken before any designated individual competent to administer oaths under this title. Any deposition testimony shall be reduced to writing by the individual taking the deposition, or under such individual's direction, and shall be subscribed by the deponent.''. SEC. 3. AUTHORIZATION OF SPECIAL TRIAL JUDGES TO HEAR ADDITIONAL CASES AND ADDRESS CONTEMPT. (a) Consent to Assignment.--Section 7443A(b) is amended by striking ``and'' at the end of paragraph (6), by redesignating paragraph (7) as paragraph (8), and by inserting after paragraph (6) the following new paragraph: ``(7) upon the consent of the parties, and pursuant to rules promulgated by the Tax Court, any proceeding not described in paragraphs (1) through (6), and'', and (b) Authorizing Special Trial Judge.--Section 7443A(c) is amended by striking ``or (6)'' and inserting ``(6), or (7)''. (c) Contempt Authority.--Section 7443A is amended by adding at the end the following new subsection: ``(f) Incidental Powers.--A special trial judge appointed under this section shall have the power to punish…

for contempt of the authority of the Tax Court as provided in section 7456(c), except the sentence imposed by such a special trial judge for any contempt shall not exceed the penalties for a Class C misdemeanor as set forth in sections 3571(b)(6) and 3581(b)(8) of title 18, United States Code. This subsection shall not be construed to limit the authority of a special trial judge to order sanctions under any other statute or any rule of the Tax Court prescribed pursuant to section 7453.''. (d) Effective Date.--The amendments made by subsections (a) and (b) shall take effect on the date the United States Tax Court adopts rules implementing the consent procedures of section 7443A. SEC. 4. DISQUALIFICATION OF JUDGES AND SPECIAL TRIAL JUDGES. (a) In General.--Part II of subchapter C of chapter 76 is amended by adding at the end the following new section: ``SEC. 7467. DISQUALIFICATION OF JUDGE OR SPECIAL TRIAL JUDGE. ``Section 455 of title 28, United States Code, shall apply to judges, special trial judges, and proceedings of the Tax Court.''. (b) Clerical Amendment.--The table of sections for such part is amended by adding at the end the following new item: ``Sec. 7467. Disqualification of judge or special trial judge.''. SEC. 5. CLARIFICATION OF TAX COURT JURISDICTION TO APPLY EQUITABLE TOLLING IN DEFICIENCY CASES. (a) In General.--Section 7451(b) is amended to read as follows: ``(b) Tolling of Time.-- ``(1) In general.--The Tax Court shall have jurisdiction to toll the period for filing a petition under section 6213(a) in cases in which the Tax Court determines based on the facts and circumstances that equity warrants such tolling. ``(2) Rules for inaccessible filing locations.-- ``(A) In general.--Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days. ``(B) Filing location.--For purposes of this paragraph, the term `filing location' means-- ``(i) the office of the clerk of the Tax Court, or ``(ii) any on-line portal made available by the Tax Court for electronic filing of petitions.''. (b) Conforming Amendment.--Section 7459(d) is amended-- (1) by striking ``If a petition'' and inserting the following: ``(1) In general.--If a petition'', and (2) by adding at the end the following new paragraph: ``(2) Exception.--Paragraph (1) shall not apply with respect to any dismissal which is solely based on a determination of the Tax Court not to toll the period for filing a petition under section 6213(a).''. (c) Effective Date.--The amendments made by this section shall apply to filings made after the date of the enactment of this Act. (d) No Inference.--The amendment made by subsections (a) shall not be construed to create any inference with respect to the jurisdiction of the Tax Court with respect to any petition filed on or before the date of the enactment of this Act. Passed the House of Representatives December 1, 2025. Attest: Clerk. 119th CONGRESS 1st Session H. R. 5349 _______________________________________________________________________ AN ACT To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.

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