,,ii  ,calendar ,no4 #cg  #aadth        
,,congress  #ast ,session  ,s4 #ijc     
,report ,no4 #aad-ad  ,,in ,,the        
,,senate ,,of ,,the ,,united ,,states   
,april #ad1 #bjae ,mr4 ,hatch1 from the 
,committee on ,finance1 reported the    
following original bill2 which was read 
twice and placed on the calendar  ,a    
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to improve access and   
administration of the ,united ,states   
,tax ,court4  #a4 ,amendment of #aihf   
,code2 table of contents  7a7 ,amendment
 of #aihf ,code ,except as otherwise    
expressly provided1 whenever in this    
,act an amendment or repeal is expressed
 in terms of an amendment to1 or repeal 
of1 a section or other provision1 the   
reference shall be considered to be made
 to a section or other provision of the 
,internal ,revenue ,code of #aihf4  7b7 
,table of contents ,the table of        
contents of this ,act is as follows3    
,sec4 #a4 ,amendment of #aihf ,code2    
table of contents4 ,,title ,i--,taxpayer

 access to ,united ,states ,tax ,court  
,sec4 #aja4 ,filing period for interest 
abatement cases4 ,sec4 #ajb4 ,small tax 
case election for interest abatement    
cases4 ,sec4 #ajc4 ,venue for appeal of 
spousal relief and collection cases4    
,sec4 #ajd4 ,suspension of running of   
period for filing petition of spousal   
relief and collection cases4 ,sec4 #aje4
 ,application of ,federal rules of      
evidence4 ,,title ,,ii--,united ,states 
,tax ,court administration ,sec4 #bja4  
,judicial conduct and disability        
procedures4 ,sec4 #bjb4 ,administration1
 judicial conference1 and fees4 ,,title 
,,iii--,clarification relating to       
,united ,states ,tax ,court ,sec4 #cja4 
,clarification relating to ,united      
,states ,tax ,court4  ,i ,taxpayer      
access to ,united ,states ,tax ,court   
#aja4 ,filing period for interest       
abatement cases  7a7 ,in general        
,subsection 7h7 of section #fdjd is     
amended--  7#a7 by striking ,review of  
denial in the heading and inserting     

,judicial review1 and  7#b7 by striking 
if such action is brought and all that  
follows in paragraph 7#a7 and inserting 
8if such action is brought--  7,a7 at   
any time after the earlier of--  7i7 the
 date of the mailing of the ,secretary's
 final determination not to abate such  
interest1 or  7ii7 the date which is    
#ahj days after the date of the filing  
with the ,secretary 7in such form as the
 ,secretary may prescribe7 of a claim   
for abatement under this section1 and   
7,b7 not later than the date which is   
#ahj days after the date described in   
subparagraph 7,a77i74  4  7b7 ,effective
 date ,the amendments made by this      
section shall apply to claims for       
abatement of interest filed with the    
,secretary of the ,treasury after the   
date of the enactment of this ,act4     
#ajb4 ,small tax case election for      
interest abatement cases  7a7 ,in       
general ,subsection 7f7 of section #gdfc
 is amended-- 7#a7 by striking and at   
the end of paragraph 7#a71  7#b7 by     

striking the period at the end of       
paragraph 7#b7 and inserting 1 and1 and 
7#c7 by adding at the end the following 
new paragraph3  7#c7 a petition to the  
,tax ,court under section #fdjd7;h7 in  
which the amount of the abatement sought
 does not exceed #ej1jjj4  4  7b7       
,effective date ,the amendments made by 
this section shall apply to cases       
pending as of the day after the date of 
the enactment of this ,act1 and cases   
commenced after such date of enactment4 
#ajc4 ,venue for appeal of spousal      
relief and collection cases  7a7 ,in    
general ,paragraph 7#a7 of section      
#gdhb7;b7 is amended-- 7#a7 by striking 
or at the end of subparagraph 7,e71     
7#b7 by striking the period at the end  
of subparagraph 7,f7 and inserting a    
comma1 and  7#c7 by inserting after     
subparagraph 7,f7 the following new     
subparagraphs3  7,g7 in the case of a   
petition under section #fjae7;e71 the   
legal residence of the petitioner1 or   
7,h7 in the case of a petition under    

section #fcbj or #fccj--  7i7 the legal 
residence of the petitioner if the      
petitioner is an individual1 and  7ii7  
the principal place of business or      
principal office or agency if the       
petitioner is an entity other than an   
individual4  4  7b7 ,effective date     
7#a7 ,in general ,the amendments made by
 this section shall apply to petitions  
filed after the date of enactment of    
this ,act4  7#b7 ,effect on existing    
proceedings ,nothing in this section    
shall be construed to create any        
inference with respect to the           
application of section #gdhb of the     
,internal ,revenue ,code of #aihf with  
respect to court proceedings filed on or
 before the date of the enactment of    
this ,act4  #ajd4 ,suspension of running
 of period for filing petition of       
spousal relief and collection cases  7a7
 ,petitions for spousal relief  7#a7 ,in
 general ,subsection 7e7 of section     
#fjae is amended by adding at the end   
the following new paragraph3  7#f7      

,suspension of running of period for    
filing petition in title #aa cases ,in  
the case of a person who is prohibited  
by reason of a case under title #aa1    
,united ,states ,code1 from filing a    
petition under paragraph 7#a77;,a7 with 
respect to a final determination of     
relief under this section1 the running  
of the period prescribed by such        
paragraph for filing such a petition    
with respect to such final determination
 shall be suspended for the period      
during which the person is so prohibited
 from filing such a petition1 and for   
#fj days thereafter4  4  7#b7 ,effective
 date ,the amendment made by this       
subsection shall apply to petitions     
filed under section #fjae7;e7 of the    
,internal ,revenue ,code of #aihf after 
the date of the enactment of this ,act4 
7b7 ,collection proceedings  7#a7 ,in   
general ,subsection 7d7 of section #fccj
 is amended-- 7,a7 by striking appeal   
such determination to the ,tax ,court in
 paragraph 7#a7 and inserting petition  

the ,tax ,court for review of such      
determination1  7,b7 by striking        
,judicial review of determination in the
 heading of paragraph 7#a7 and inserting
 ,petition for review by tax court1     
7,c7 by redesignating paragraph 7#b7 as 
paragraph 7#c71 and  7,d7 by inserting  
after paragraph 7#a7 the following new  
paragraph3  7#b7 ,suspension of running 
of period for filing petition in title  
#aa cases ,in the case of a person who  
is prohibited by reason of a case under 
title #aa1 ,united ,states ,code1 from  
filing a petition under paragraph 7#a7  
with respect to a determination under   
this section1 the running of the period 
prescribed by such subsection for filing
 such a petition with respect to such   
determination shall be suspended for the
 period during which the person is so   
prohibited from filing such a petition1 
and for #cj days thereafter1 and  4     
7#b7 ,effective date ,the amendments    
made by this subsection shall apply to  
petitions filed under section #fccj of  

the ,internal ,revenue ,code of #aihf   
after the date of the enactment of this 
,act4  7c7 ,conforming amendment        
,subsection 7c7 of section #fcbj is     
amended by striking 7#b77;,b7 and       
inserting 7#c77;,b74  #aje4 ,application
 of ,federal rules of evidence  7a7 ,in 
general ,section #gdec is amended by    
striking 8the rules of evidence         
applicable in trials without a jury in  
the ,united ,states ,district ,court of 
the ,district of ,columbia0 and         
inserting the ,federal ,rules of        
,evidence4  7b7 ,effective date ,the    
amendment made by this section shall    
apply to proceedings commenced after the
 date of the enactment of this ,act and1
 to the extent that it is just and      
practicable1 to all proceedings pending 
on such date4  ,,ii ,united ,states ,tax
 ,court administration  #bja4 ,judicial 
conduct and disability procedures  7a7  
,in general ,part ,,ii of subchapter ,c 
of chapter #gf is amended by adding at  
the end the following new section3      

#gdff4 ,judicial conduct and disability 
procedures  7a7 ,in general ,the ,tax   
,court shall prescribe rules1 consistent
 with the provisions of chapter #af of  
title #bh1 ,united ,states ,code1       
establishing procedures for the filing  
of complaints with respect to the       
conduct of any judge or magistrate judge
 of the ,tax ,court and for the         
investigation and resolution of such    
complaints4 ,in investigating and taking
 action with respect to any such        
complaint1 the ,tax ,court shall have   
the powers granted to a judicial council
 under such chapter4  7b7 ,judicial     
council ,the provisions of sections     
#ced7;b7 through #cfj of title #bh1     
,united ,states ,code1 regarding        
referral or certification to1 and       
petition for review in the ,judicial    
,conference of the ,united ,states1 and 
action thereon1 shall apply to the      
exercise by the ,tax ,court of the      
powers of a judicial council under      
subsection 7a74 ,the determination      

pursuant to section #ced7;b7 or #cee of 
title #bh1 ,united ,states ,code1 shall 
be made based on the grounds for removal
 of a judge from office under section   
#gddc7;f71 and certification and        
transmittal by the ,conference of any   
complaint shall be made to the          
,president for consideration under      
section #gddc7;f74  7c7 ,hearings  7#a7 
,in general ,in conducting hearings     
pursuant to subsection 7a71 the ,tax    
,court may exercise the authority       
provided under section #ahba of title   
#bh1 ,united ,states ,code1 to pay the  
fees and allowances described in that   
section4  7#b7 ,reimbursement for       
expenses ,the ,tax ,court shall have the
 power provided under section #cfa of   
such title #bh to award reimbursement   
for the reasonable expenses described in
 that section4 ,reimbursements under    
this paragraph shall be made out of any 
funds appropriated for purposes of the  
,tax ,court4  4  7b7 ,clerical amendment
 ,the table of sections for part ,,ii of

 subchapter ,c of chapter #gf is amended
 by adding at the end the following new 
item3  ,sec4 #gdff4 ,judicial conduct   
and disability procedures4  4  7c7      
,effective date ,the amendments made by 
this section shall apply to proceedings 
commenced after the date which is #ahj  
days after the date of the enactment of 
this ,act and1 to the extent just and   
practicable1 all proceedings pending on 
such date4  #bjb4 ,administration1      
judicial conference1 and fees  7a7 ,in  
general ,part ,,iii of subchapter ,c of 
chapter #gf is amended by inserting     
before section #gdga the following new  
sections3  #gdgj4 ,administration       
,notwithstanding any other provision of 
law1 the ,tax ,court may exercise1 for  
purposes of management1 administration1 
and expenditure of funds of the ,court1 
the authorities provided for such       
purposes by any provision of law        
7including any limitation with respect  
to such provision of law7 applicable to 
a court of the ,united ,states 7as that 

term is defined in section #dea of title
 #bh1 ,united ,states ,code71 except to 
the extent that such provision of law is
 inconsistent with a provision of this  
subchapter4  #gdgj;,a4 ,judicial        
conference  7a7 ,judicial conference    
,the chief judge may summon the judges  
and magistrate judges of the ,tax ,court
 to an annual judicial conference1 at   
such time and place as the chief judge  
shall designate1 for the purpose of     
considering the business of the ,tax    
,court and recommending means of        
improving the administration of justice 
within the jurisdiction of the ,tax     
,court4 ,the ,tax ,court shall provide  
by its rules for representation and     
active participation at such conferences
 by persons admitted to practice before 
the ,tax ,court and by other persons    
active in the legal profession4  7b7    
,registration fee ,the ,tax ,court may  
impose a reasonable registration fee on 
persons 7other than judges and          
magistrate judges of the ,tax ,court7   

participating at judicial conferences   
convened pursuant to subsection 7a74    
,amounts so received by the ,tax ,court 
shall be available to the ,tax ,court to
 defray the expenses of such            
conferences4  4  7b7 ,disposition of    
fees ,section #gdgc is amended to read  
as follows3  #gdgc4 ,disposition of fees
 ,except as provided in sections        
#gdgj;,a and #gdge1 all fees received by
 the ,tax ,court pursuant to this title 
shall be deposited into a special fund  
of the ,treasury to be available to     
offset funds appropriated for the       
operation and maintenance of the ,tax   
,court4  4  7c7 ,clerical amendments    
,the table of sections for part ,,iii of
 subchapter ,c of chapter #gf is amended
 by inserting before the item relating  
to section #gdga the following new      
items3  ,sec4 #gdgj4                    
,administration4,sec4 #gdgj;,a4         
,judicial conference4  4  ,,iii         
,clarification relating to ,united      
,states ,tax ,court  #cja4              

,clarification relating to ,united      
,states ,tax ,court ,section #gdda is   
amended by adding at the end the        
following3 ,the ,tax ,court is not an   
agency of1 and shall be independent of1 
the executive branch of the             
,government44  ,april #ad1 #bjae,read   
twice and placed on the calendar