HR. 5349In Committee
Tax Court Improvement Act
Expands U.S. Tax Court procedural authority by broadening subpoena powers, allowing equitable tolling of some petition deadlines, and making related judicial administration changes
Plain-English overview
What this bill does
Expands U.S. Tax Court procedural authority by broadening subpoena powers, allowing equitable tolling of some petition deadlines, and making related judicial administration changes
Key points
- Require judicial recusal
- Authorize equitable tolling petitions
- Allow later district court claims
- 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