S. 5441
TAS Act
Sponsor: Mike Crapo · 0 cosponsors
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Text of the bill
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
(a) Consent to assignment. Section 7443A(b) is amended by striking and at the end of paragraph (6), by redesignating paragraph (7) as paragraph (8), and by inserting after paragraph (6) the following new paragraph:
(7) upon the consent of the parties, and pursuant to rules promulgated by the Tax Court, any proceeding not described in paragraphs (1) through (6), and
(b) Authorizing special trial judge. Section 7443A(c) is amended by striking or (6) and inserting (6), or (7).
(c) Contempt authority. Section 7443A is amended by adding at the end the following new subsection:
(f) Incidental powers. A special trial judge appointed under this section shall have the independent power to punish for contempt of the authority of the Tax Court as provided in section 7456(c), except the sentence imposed by such a special trial judge for any contempt shall not exceed the penalties for a Class C misdemeanor as set forth in sections 3571(b)(6) and 3581(b)(8) of title 18, United States Code. This subsection shall not be construed to limit the authority of a special trial judge to order sanctions under any other statute or any rule of the Tax Court prescribed pursuant to section 7453.
(d) Effective date. The amendments made by subsections (a) and (b) shall take effect on the date the United States Tax Court adopts rules implementing the consent procedures of section 7443A.
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous