H.R. 5349 · Passed Senate · Taxation

TAS Act

Sponsor: Nathaniel Moran (R-TX)

What it does

• Authorizes the U.S. Tax Court to issue subpoenas for document production and evidence from litigants or witnesses for discovery or evidentiary purposes outside of scheduled hearings.
• Permits the Tax Court to extend or toll the deadline to file a petition contesting an Internal Revenue Service deficiency notice when equitable to do so.
• Allows dismissals based on missed petition deadlines and denied equitable tolling to be treated as non-decisions, permitting subsequent claims in U.S. district court.
• Expands the types of Tax Court proceedings for which special trial judges may be appointed and authorizes them to impose fines up to $5,000 and jail time up to 30 days for contempt.
• Requires Tax Court judges and special trial judges to recuse themselves in specified circumstances.

Official summary

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…

Latest action

Sep 30, 2026: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Committee: Senate Finance