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

IV Office of the Taxpayer Advocate

Sec. 403. Access to Internal Revenue Service information, legal advice, and meetings 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. Section 7803(c) is amended by adding at the end the following new paragraph:

Text this section adds to the law

(6) Access to information and meetings

(A) In general. Upon request, the Commissioner shall provide the Office of the Taxpayer Advocate with access to any of the following:

(i) In the case of any request made by a taxpayer for assistance by the Office of the Taxpayer Advocate which is open and pending—

(I) any return or return information (as such terms are defined in section 6103(b)) which the National Taxpayer Advocate determines is necessary to assist such taxpayer,

(II) any legal advice provided by the staff of the Office of Chief Counsel to any employee of the Internal Revenue Service (including any legal advice prepared in contemplation of litigation) which the National Taxpayer Advocate determines is necessary to assist such taxpayer, regardless of whether such legal advice cannot be disclosed to such taxpayer, and

(III) any meeting between such taxpayer and any employee of the Internal Revenue Service.

(ii) To the extent necessary to perform a full and substantive analysis included in any report described in paragraph (2)(B)—

(I) any relevant document, data, or statistical information, and

(II) any legal advice provided by the staff of the Office of the Chief Counsel to any employee of the Internal Revenue Service (including any legal advice prepared in contemplation of litigation).

(iii) Legal advice from the staff of the Office of Chief Counsel on any matter or issue.

(B) Deadline. Access to any information, advice, or meeting described in subparagraph (A) shall be provided by the Commissioner not later than—

(i) the date which is 2 weeks after the date on which a written request submitted by the Office of the Taxpayer Advocate has been received by the Commissioner, or

(ii) such date as is otherwise agreed to by the Commissioner and the Office of the Taxpayer Advocate.

(C) Meetings. For purposes of subparagraph (A)(i)(III), the Commissioner shall be deemed to have satisfied the requirement under such subparagraph if the Commissioner has extended an invitation to attend the meeting to the Office of the Taxpayer Advocate, without regard to whether such an invitation was declined by any employee of the Office of the Taxpayer Advocate.

(D) Privilege. Any access provided to the Office of the Taxpayer Advocate pursuant to this paragraph with respect to information or legal advice from the staff of the Office of Chief Counsel shall have no effect on any privilege which otherwise applies to such information or legal advice.

(b) Annual reports. Section 7803(c)(2)(B)(ii) is amended—

(1) in subclause (XII), by striking and at the end,

(2) in subclause (XIII), by striking the period at the end and inserting ; and, and

(3) by adding at the end the following new subclause:

Text this section adds to the law

(XIV) identify any failure by the Commissioner to provide access to any information, advice, or meeting described in subparagraph (A) of paragraph (6) by the date required under subparagraph (B) of such paragraph.

(c) Effective date. The amendment made by this section shall take effect on the date of enactment of this Act.

V Tax Return Preparers

VI Appeals

VII Whistleblowers

VIII Hostages

IX Small Businesses

X Miscellaneous