H.R. 5349
TAS Act
Sponsor: Nathaniel Moran
1 cosponsor
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
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
Where this section came from
Not in the first version (Introduced in House, Sep 15).
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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 ›
(a) In general
(1) Treatment of deadlines. Section 7451 is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection:
(b) Treatment of deadlines for certain petitions
(1) In general. The deadlines for filing petitions under section 6015(e)(1)(A), the first sentence of section 6213(a), and section 6330(d)(1)(A) shall be considered nonjurisdictional claims-processing rules subject to waiver, forfeiture, estoppel, and equitable tolling. For purposes of section 6015(e)(1)(B), the second and fourth sentences of section 6213(a), and the last sentence of section 6330(e)(1), a petition not timely filed shall be treated as timely filed if the Tax Court determines that the failure to timely file is excused by waiver, forfeiture, estoppel, or equitable tolling.
(2) Treatment of collection activity. If the Tax Court determines that the failure to timely file a petition under section 6015(e)(1)(A), 6213(a), or 6330(d)(1)(A) is excused by waiver, forfeiture, estoppel, or equitable tolling, the Secretary (or the Attorney General, as the case may be) shall abate any assessment made under section 6213(c) to which the petition relates, suspend any levy or proceeding for the collection of the liability to which the petition relates, and (unless the taxpayer otherwise requests) refund any amount of such liability previously collected. The previous sentence shall not apply if section 6330(e)(2), 6330(f), 6330(g), 6851, 6852, or 6861 applies. The Tax Court shall have jurisdiction to enforce this paragraph.
(2) Conforming amendments
(A) Section 6015(e) is amended—
(i) in paragraph (1)(B)(i), by striking or, if a petition has been filed with the Tax Court under subparagraph (A), until the decision of the Tax Court has become final and inserting or, if a timely petition has been filed with the Tax Court under subparagraph (A), from the date such petition is filed (or, if filed after the close of the 90th day referred to in subparagraph (A)(ii), the date the Tax Court determines such petition is excused under section 7451(b)) until the decision of the Tax Court has become final, and
(ii) in paragraph (2)—
(I) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses two ems to the right,
(II) by striking for the period and inserting for any period,
(III) by striking for 60 days thereafter and inserting for 60 days after the latest of such periods,
(IV) by striking shall be suspended and inserting
shall—
(A) be suspended—
, and
(V) by striking the period after Secretary and inserting
, and
(B) if the Tax Court determines that the failure to timely file a petition under paragraph (1)(A) is excused under section 7451(b), be extended by the number of days between the deadline for filing the petition (determined without regard to the application of section 7451(b)) and the date on which the court determines that the failure to timely file the petition is excused.
(B) The second sentence of section 6213(a) is amended—
(i) by inserting timely before petition, and
(ii) by inserting from the time such petition is filed (or, if filed after the close of the 90-day or 150-day period, the date the Tax Court determines such filing is excused under section 7451(b)) before until the decision.
(C) Section 6213(c) is amended by inserting (without regard to the application of section 7451(b)) after the time prescribed in subsection (a).
(D) Section 6330(e)(1) is amended—
(i) by inserting timely before appeals therein, and
(ii) by striking are pending through a final determination in such hearing. and inserting the following: are pending, but in no event shall any such period expire before the 90th day after the day on which there is a final determination in such hearing. If the Tax Court determines that the failure to timely file a petition under subsection (d) is excused under section 7451(b), such levy actions shall be suspended between the date the court so determines and the date which is 90 days after the decision of the Tax Court becomes final, and the running of any such period of limitations shall be extended by the number of days between the deadline for filing the petition (determined without regard to the application of section 7451(b)) and the date on which the court determines that the failure to timely file the petition is excused..
(E) Section 6503(a)(1) is amended—
(i) by striking the period and inserting any period,
(ii) by striking for 60 days thereafter and inserting for 60 days after the latest of such periods, and
(iii) by adding at the end the following new sentence: If the Tax Court determines that the failure to timely file a petition under section 6213(a) is excused under section 7451(b), the periods of limitations provided in sections 6501 and 6502 on the making of assessments and the collection by levy or a proceeding in court shall be extended by the number of days between the deadline for filing the petition (determined without regard to the application of section 7451(b)) and the date on which the court determines that the failure to timely file the petition is excused..
(F) Section 7459(d) is amended to read as follows:
(d) Effect of decision dismissing petition
(1) In general. If a petition has been filed by the taxpayer under section 6015(e)(1)(A), 6213(a), or 6330(d)(1)(A), a decision of the Tax Court dismissing the proceeding shall be considered as its decision on the merits, unless the dismissal is—
(A) for lack of jurisdiction,
(B) for failure to timely file the petition, or
(C) in the case of a petition under section 6015(e)(1)(A) or 6330(d)(1)(A), at the request of the taxpayer (unless the Tax Court orders that the dismissal shall be considered its decision on the merits).
(2) Entry of order. An order specifying the amount of deficiency or liability, if appropriate, shall be entered in the records of the Tax Court unless the Tax Court cannot determine such amount from the record in the proceeding.
(b) Tolling of time in certain cases. Section 7451(c), as redesignated by subsection (a)(1), is amended by striking date and inserting day (in whole or in part).
(c) Effective date. The amendments made by this section shall apply to cases pending on or after the date of the enactment of this Act.
(d) No inference. The amendments made by subsection (a) shall not be construed to create any inference with respect to the treatment of—
(1) any case brought under section 6015(e)(1)(A), the second sentence of section 6213(a), or section 6330(d)(1)(A) of the Internal Revenue Code of 1986 for which there is a final determination by the Tax Court before the date of the enactment of this Act, or
(2) any other petition filed with the Tax Court under any other provision of the Internal Revenue Code of 1986 before, on, or after such date.
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous