H.R. 5349

TAS Act

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

Sec. 102. Establishment of dashboard to inform taxpayers of backlogs and wait times Added Sep 30

Where this section came from

Not in the first version (Introduced in House, Sep 15).

  1. 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. The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practical, the following:

(1) Separately with respect to each applicable phone number extension—

(A) the number of callers connected to speak directly with a representative of the Internal Revenue Service,

(B) the number of callers connected to speak with an automated system,

(C) the number of callers who are waiting to be connected to speak directly with a representative of the Internal Revenue Service or an automated system,

(D) the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the Internal Revenue Service, and

(E) whether callback service is currently available, and if not, when such service is scheduled to be available.

(2) An application or tool embedded on the website which—

(A) displays all of the information described in paragraph (1), and

(B) estimates the approximate wait time to speak directly with a representative of the Internal Revenue Service.

(3) An application programming interface which allows any person to access the information described in subsection (a)(1) using automation and to create an application or tool embedded on a website to display such information.

(4) For each applicable phone number extension, a summary of the information described in paragraph (1) with respect to the prior month, including—

(A) the average and median length of calls,

(B) the average and median amount of time that callers were speaking directly with a representative of the Internal Revenue Service,

(C) the number and percent of calls that were directed to an automated system,

(D) the number and percent of calls that were disconnected or terminated by the Internal Revenue Service,

(E) the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the Internal Revenue Service,

(F) the average and median amount of time that callers described in subparagraph (E) were on hold following the transfer, and

(G) the number and percent of callers who indicated that they received the answers or service for which they were contacting the Internal Revenue Service.

(b) Detection of automated calls. The Secretary shall require the Internal Revenue Service to use technology to detect and screen out automated calls.

(c) Information regarding delays. For any week in which there was a significant delay with respect to any applicable item (referred to in this subsection as an applicable week), the Secretary shall require the Internal Revenue Service to provide on its public website, during the week subsequent to the applicable week, information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the Internal Revenue Service.

(d) Definitions. For purposes of this section—

(1) Applicable item. The term applicable item means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service.

(2) Applicable phone number extension. The term applicable phone number extension means any extension or application which may be reached by calling a phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and—

(A) operated by the Internal Revenue Service accounts management function,

(B) operated by the Internal Revenue Service automated collection function,

(C) managed by the Internal Revenue Service Joint Operations Center,

(D) managed and staffed by a contractor on behalf of the Internal Revenue Service, or

(E) received not less than 200,000 calls during the preceding calendar year.

(3) Significant delay. The term significant delay means, in the case of any applicable item for any week, the failure to process all of such applicable items which were received by the Internal Revenue Service at least 21 days before the first day of the week.

(e) Effective date. The requirements of this section shall apply to periods beginning after the date which is 12 months after the date of enactment of this Act.

II American Citizens Abroad

III Judicial Review

IV Office of the Taxpayer Advocate

V Tax Return Preparers

VI Appeals

VII Whistleblowers

VIII Hostages

IX Small Businesses

X Miscellaneous