arrow_back Back to App

Tax Court Improvements: Enhanced Powers and Taxpayer Protections

This act introduces changes to streamline the operations of the Tax Court, potentially making it easier for citizens to resolve tax disputes. It expands the powers of special trial judges and provides greater flexibility in petition filing deadlines, especially when offices are inaccessible. Citizens gain improved access to justice in tax matters.
Key points
The Tax Court can now issue subpoenas for attendance and document production before hearings, potentially speeding up case resolutions and settlements.
Special trial judges gain broader authority to hear cases and address contempt, which may streamline court proceedings.
The Tax Court will be able to extend the deadline for filing petitions in justified cases, such as when an office is inaccessible, protecting citizens' rights.
Clear rules for disqualifying judges and special trial judges from cases have been introduced, increasing impartiality and trust in the court.
article Official text account_balance Process page
Passed House
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_5349
Sponsor: Rep. Moran, Nathaniel [R-TX-1]
Process start date: 2025-09-15
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Tax Court Improvement Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_5349.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-09-15.

What are the main provisions?

Key points include:

  • The Tax Court can now issue subpoenas for attendance and document production before hearings, potentially speeding up case resolutions and settlements.
  • Special trial judges gain broader authority to hear cases and address contempt, which may streamline court proceedings.
  • The Tax Court will be able to extend the deadline for filing petitions in justified cases, such as when an office is inaccessible, protecting citizens' rights.
  • Clear rules for disqualifying judges and special trial judges from cases have been introduced, increasing impartiality and trust in the court.
What is the specific legal status?

The current status is Passed House.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Moran, Nathaniel [R-TX-1].

What is the latest detailed status?

The latest detailed status is: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Courts and Law