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This bill aims to make it easier and fairer for people who take tax disputes to the U.S. Tax Court, improving taxpayer service by strengthening court review of IRS actions. It lets judges order subpoenas before a hearing so both sides can get records and witnesses early, and it allows depositions to be taken and put in writing, which can help cases settle sooner. It also lets special trial judges handle more types of cases when both sides agree, and gives them limited power to punish contempt in the courtroom. Tax Court judges must follow the standard federal rules for stepping aside when there’s a conflict, to protect fairness.
The bill clarifies that the Tax Court can extend filing deadlines when fairness calls for it. If the court’s office or its e‑filing system is closed on the due date (including during a government shutdown), the deadline is paused for the days it’s closed, plus 14 extra days. “Filing location” includes both the clerk’s office and the court’s online portal. These changes apply to new filings after the law takes effect. Some judge‑assignment changes kick in once the Tax Court sets its own consent rules.
Adds a new section 7467 to chapter 76 of title 26 providing that Section 455 of title 28, United States Code, shall apply to judges, special trial judges, and proceedings of the Tax Court.
Replaces the text of subsection (a) of 26 U.S.C. §7456 with updated language governing administration of oaths, subpoena authority for attendance and production (including electronically stored information and tangible things) for discovery or evidentiary use under Tax Court rules, and deposition procedures.
Revises subsection (b) to grant the Tax Court jurisdiction to toll the period for filing a petition under section 6213(a) based on equitable considerations, and retains the existing tolling rule for inaccessible filing locations and the filing location definition.
Amends subsection (d) by revising paragraph (1) and adding a new paragraph (2) that creates an exception: paragraph (1) does not apply to dismissals that are solely based on the Tax Court's determination not to toll the filing period under section 6213(a).
Strikes trailing 'and' at end of paragraph (6), redesignates former paragraph (7) as paragraph (8), and inserts a new paragraph (7) authorizing, upon the consent of the parties and pursuant to Tax Court rules, assignment of any proceeding not described in paragraphs (1) through (6).
Modifies the list of paragraphs authorizing special trial judges by replacing 'or (6)' with '(6), or (7)'.
Adds a new subsection (f) granting special trial judges the power to punish for contempt of the Tax Court under section 7456(c), with a sentencing cap not to exceed the penalties for a Class C misdemeanor as set forth in 18 U.S.C. sections 3571(b)(6) and 3581(b)(8); clarifies this does not limit other sanction authorities.
Adds a new section 7467 (Disqualification of judge or special trial judge) to the end of Part II of subchapter C of chapter 76, making section 455 of title 28, United States Code, apply to judges, special trial judges, and proceedings of the Tax Court.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Received in the Senate and Read twice and referred to the Committee on Finance.
Introduced September 15, 2025 by Nathaniel Moran · Last progress December 2, 2025