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

Sec. 103. Expansion of electronic access to information about returns and refunds 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 ›

Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, through a website and mobile application, the Secretary shall provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns, including information with respect to whether the Internal Revenue Service has—

(1) received such return and entered such return into their systems,

(2) completed processing such return, including—

(A) the date on which the Internal Revenue Service issued any refund of any overpayment of tax,

(B) the estimated date on which the taxpayer can expect to receive such refund, and

(C)

(i) if the refund will be issued by electronic fund transfer, the financial account to which such refund will be deposited, including—

(I) the partial or full account number for such account, and

(II) the name and routing number of the financial institution, or

(ii) if the refund will be issued by paper check, the address to which the check will be mailed, or

(3) suspended processing such return, including—

(A) the reason for the suspension, and

(B) in the case of any information which was requested by the Internal Revenue Service—

(i) the information requested,

(ii) the form and manner for submission of such information, and

(iii) the date on which such information is due to be submitted to the Internal Revenue Service.

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