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. Section 7442 is amended—
(1) by striking The Tax Court and inserting the following:
(a) In general. The Tax Court
, and
(2) by adding at the end the following new subsection:
(b) Actions for refunds
(1) Jurisdiction
(A) In general. In addition to any other court authorized by law, the Tax Court shall, subject to section 7422, have jurisdiction over any action, not exceeding the applicable amount, for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or of any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws to the same extent as the district courts of the United States.
(B) Applicable amount. For purposes of this paragraph, the applicable amount means—
(i) $2,000,000 for any one taxable year, in the case of taxes imposed by subtitle A,
(ii) $2,000,000, in the case of the tax imposed by chapter 11,
(iii) $2,000,000 for any one calendar year, in the case of the tax imposed by chapter 12,
(iv) $2,000,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle C, D, or E, and
(v) $2,000,000, in the case of any other amount collected.
(2) Further notice of deficiency. If the Secretary prior to the hearing of a suit brought by a taxpayer under paragraph (1) mails to the taxpayer a notice that a deficiency has been determined in respect of the tax which is the subject matter of the taxpayer's suit, the proceedings in the taxpayer's suit shall be stayed during the period of time in which the taxpayer may file a petition with the Tax Court for a redetermination of the asserted deficiency, and for 60 days thereafter. If the taxpayer files such a petition with the Tax Court, such petition shall be consolidated with the suit brought under paragraph (1).
(b) Use of small dispute procedures. Section 7463(f) is amended by striking and at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting , and, and by adding at the end the following new paragraph:
(4) a petition to the Tax Court under section 7442(b) in which the amount of the refund sought does not exceed $50,000.
(c) Conforming amendments
(1) Section 7422(k) is amended by adding at the end the following new paragraph:
(5) For jurisdiction of the Tax Court, see section 7442(b).
(2) Section 7482(b)(1) is amended by striking or at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting , or, and by adding at the end the following new subparagraph:
(H) in the case of a petition under section 7442(b)—
(i) the legal residence of the petitioner if the petitioner is an individual, and
(ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
(3) Section 1346(a) of title 28, United States Code, is amended—
(A) in the matter preceding paragraph (1), by striking , concurrent with the United States Court of Federal Claims,,
(B) in paragraph (1), by striking Any and inserting Concurrent with the United States Court of Federal Claims and the Tax Court, any, and
(C) in paragraph (2), by striking Any and inserting Concurrent with the United States Court of Federal Claims, any.
(d) Effective date. The amendments made by this section shall apply to actions filed after the date that is 12 months after the date of the enactment of this Act.
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous