Summary

Makes several procedural changes to how the U.S. Tax Court operates. It clarifies and expands the Court’s subpoena and deposition powers, broadens the kinds of cases special trial judges may hear with party consent while limiting their contempt authority, makes the federal recusal standard explicitly apply to Tax Court judges and special trial judges, and authorizes equitable tolling of the deadline to file deficiency petitions (including mandatory tolling when a filing location is inaccessible). Some provisions take effect on enactment, while the expanded special-trial-judge consent authority becomes effective when the Tax Court adopts implementing rules.

• Expands Tax Court subpoena and deposition authority, including explicit coverage of electronically stored information and nationwide subpoenas.
• Allows special trial judges to hear additional proceedings with party consent, subject to Tax Court rules, and grants limited contempt authority.
• Makes the federal recusal statute (28 U.S.C. § 455) explicitly applicable to Tax Court judges and special trial judges.
• Authorizes equitable tolling for the deadline to file deficiency petitions and mandates tolling when filing locations are inaccessible plus 14 days.
• Consent-based expansion of special trial judge jurisdiction takes effect when the Tax Court adopts implementing rules; tolling changes apply to filings after enactment.
• Preserves other sanction authorities for special trial judges while capping contempt sentences at no more than Class C misdemeanor penalties.
• Clarifies definitions and procedural protections for depositions (must be before someone competent to administer oaths and reduced to writing and subscribed).
• Amendments modify Tax Court procedural provisions in the Internal Revenue Code rather than substantive changes to tax liabilities.