Tax Court Improvement Act

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.

• Who is affected: Taxpayers with cases in Tax Court; Tax Court judges and special trial judges .
• What changes: Earlier subpoenas and depositions; more cases handled by special trial judges; clear recusal rules; clearer and fairer filing deadlines when courts are closed .
• When: Most filing‑deadline changes apply after enactment; some judge‑assignment changes start after the court issues its own rules .