Taxpayers would get more time to file with the Tax Court, especially if offices are closed.
This bill would make it easier for taxpayers to meet deadlines when dealing with the Tax Court, especially if court offices or online systems are unavailable. It would also give the Tax Court more tools to gather information and ensure fair proceedings. These changes aim to improve how taxpayers interact with the IRS through the Tax Court.
Today, the Tax Court's power to extend filing deadlines for taxpayers is not clearly defined, especially when court offices are inaccessible. Its subpoena authority and the types of cases special trial judges can hear are also more limited or less explicit. After this bill, the Tax Court would have clear power to extend filing deadlines, including a mandatory extension of at least 14 days if filing locations are unavailable. Judges would also have expanded subpoena powers, special trial judges could hear more cases with consent, and all judges would explicitly follow federal rules for stepping aside from cases due to conflicts.
HR 5349 · 119th Congress · September 15, 2025 · AI Summary by gemini-2.5-flash · 9/10
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Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.