HR. 5349In Committee
Tax Court Improvement Act
Expands U.S. Tax Court procedural authority by broadening subpoena power, permitting equitable tolling of some petition deadlines, and revising judicial administration rules
Plain-English overview
What this bill does
Expands U.S. Tax Court procedural authority by broadening subpoena power, permitting equitable tolling of some petition deadlines, and revising judicial administration rules
Key points
- Amend special trial judge authority
- Require judicial recusal
- Authorize equitable tolling extensions
- Expand Tax Court subpoena authority
Current status
Where it stands
Status
In Committee
Latest action
2025-12-02 — Received in the Senate and Read twice and referred to the Committee on Finance.
Related context
Topics and policy areas
undefinedCivil actions and liabilityEvidence and witnessesInternal Revenue Service (IRS)JudgesJudicial procedure and administrationSpecialized courtsTaxation