H.R. 5349: Tax Court Improvement Act

This bill, titled the Tax Court Improvement Act, aims to amend the Internal Revenue Code to enhance the services provided by the Internal Revenue Service (IRS) and increase judicial review. The key features of the bill are as follows:

1. Subpoena Powers

The bill grants judges and special trial judges of the Tax Court the authority to issue subpoenas. This allows them to:

• Require the attendance of parties or witnesses in court.
• Demand the production of documents or information relevant to a case.
• Administer oaths to witnesses.
• Conduct depositions, where testimony can be recorded before a trial.

2. Special Trial Judges' Authority

It permits special trial judges to hear a broader range of cases, provided there is consent from the involved parties. Additionally, these judges will have the authority to address contempt issues within the Tax Court, but their penalties will be limited to those of a Class C misdemeanor.

3. Disqualification of Judges

The bill stipulates that the rules governing the disqualification of judges in federal courts also apply to judges and special trial judges in the Tax Court, ensuring impartiality in tax-related hearings.

4. Equitable Tolling in Deficiency Cases

This bill clarifies that the Tax Court can "toll" or extend the time period for filing petitions when it finds that a situation warrants such action, particularly if a filing location is inaccessible. For instance, if the Tax Court's office or its online systems are down, deadlines would be extended accordingly.

5. General Provisions

Overall, the intention behind this legislation is to streamline processes within the Tax Court, improve access to justice for taxpayers, and ensure that cases can be handled more efficiently. It facilitates better transparency by allowing certain judicial processes to be documented and increases the accountability of the judges working within the Tax Court framework.

Relevant Companies

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