H.R. 5349

TAS Act

Sponsor: Nathaniel Moran

1 cosponsor
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Official summary

Written by the Congressional Research Service.

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.

Text of the bill

Expand all

I Tax Administration and Customer Service

II American Citizens Abroad

III Judicial Review

Sec. 303. Authorization of special trial judges to hear additional cases and address contempt Changed · Sep 30

Where this section came from

  1. Sep 15, 2025 · Introduced in House Referred to House Committee on Ways and Means, Sep 15
  2. Oct 3, 2025 · Reported in House Marked up by House Committee on Ways and Means, Sep 17 Reported by House Committee on Ways and Means, Oct 3 Committee members' individual votes aren't in our records.
  3. Sep 30, 2026 · Engrossed Amendment Senate S.Amdt. 6848: To amend the title. Official page › S.Amdt. 6847: In the nature of a substitute. Official page ›
What changed in the text

… 4 unchanged passages …

, and

… 3 unchanged passages …

(f) Incidental powers. A special trial judge appointed under this section shall have the independent 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.

… 2 unchanged passages …

What is a markup?

A markup is a committee meeting where members go through a bill and vote on changes before sending it to the full chamber.

(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:

Text this section adds to the law

(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

(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:

Text this section adds to the law

(f) Incidental powers. A special trial judge appointed under this section shall have the independent 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.

IV Office of the Taxpayer Advocate

V Tax Return Preparers

VI Appeals

VII Whistleblowers

VIII Hostages

IX Small Businesses

X Miscellaneous