On Dec. 1, the U.S. House passed the Tax Court Improvement Act with bipartisan support. The legislation is designed to increase accountability, simplify court procedures and provide additional taxpayer rights. It would give the U.S. Tax Court discretion to extend filing deadlines, such as during courthouse closures. It would also expand the role of special trial judges, and Tax Court judges would be held to the same recusal standards as other federal judges. Finally, if the bill becomes law, Tax Court judges could use subpoenas to request documents before hearings to facilitate faster settlements and lower costs for taxpayers. The bill now moves to the U.S. Senate for consideration.
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