,,ii  ,cal5d> ,no4 #cg  #aad? ,,congress
  #a/ ,session  ,s4 #ijc  ,report ,no4  
#aad-ad  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,april #ad1 #bjae ,mr4 ,hat*1 
f ! ,committee on ,f9ance1 report$ !    
foll[+ orig9al bill2 :i* 0 read twice & 
plac$ on ! cal5d>  ,a ,,bill  ,to am5d !
 ,int]nal ,rev5ue ,code ( #aihf to      
improve access & adm9i/ration ( ! ,unit$
 ,/ates ,tax ,c\rt4  #a4 ,am5dm5t (     
#aihf ,code2 table ( cont5ts  7a7       
,am5dm5t ( #aihf ,code ,except z o!rwise
 expressly provid$1 :5ev] 9 ?is ,act an 
am5dm5t or repeal is express$ 9 t]ms (  
an am5dm5t to1 or repeal (1 a section or
 o!r provision1 ! ref]5ce %all be       
consid]$ to be made to a section or o!r 
provision ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7b7 ,table ( cont5ts ,! table ( 
cont5ts ( ?is ,act is z foll[s3 ,sec4   
#a4 ,am5dm5t ( #aihf ,code2 table (     
cont5ts4 ,,title ,i--,taxpay] access to 
,unit$ ,/ates ,tax ,c\rt ,sec4 #aja4    
,fil+ p]iod = int]e/ abatem5t cases4    
,sec4 #ajb4 ,small tax case election =  

int]e/ abatem5t cases4 ,sec4 #ajc4 ,v5ue
 = appeal ( sp\sal relief & collection  
cases4 ,sec4 #ajd4 ,susp5sion ( runn+ ( 
p]iod = fil+ petition ( sp\sal relief & 
collection cases4 ,sec4 #aje4           
,application ( ,f$]al rules ( evid5ce4  
,,title ,,ii--,unit$ ,/ates ,tax ,c\rt  
adm9i/ration ,sec4 #bja4 ,judicial      
conduct & disability proc$ures4 ,sec4   
#bjb4 ,adm9i/ration1 judicial conf]5ce1 
& fees4 ,,title ,,iii--,cl>ification    
relat+ to ,unit$ ,/ates ,tax ,c\rt ,sec4
 #cja4 ,cl>ification relat+ to ,unit$   
,/ates ,tax ,c\rt4  ,i ,taxpay] access  
to ,unit$ ,/ates ,tax ,c\rt  #aja4 ,fil+
 p]iod = int]e/ abatem5t cases  7a7 ,9  
g5]al ,subsection 7h7 ( section #fdjd is
 am5d$--  7#a7 by /rik+ ,review ( d5ial 
9 ! head+ & ins]t+ ,judicial review1 &  
7#b7 by /rik+ if su* action is br\ght & 
all t foll[s 9 p>agraph 7#a7 & ins]t+   
8if su* action is br\ght--  7,a7 at any 
"t aft] ! e>li] (--  7i7 ! date ( !     
mail+ ( ! ,secret>y's f9al det]m9ation n
 to abate su* int]e/1 or  7ii7 ! date   

:i* is #ahj days aft] ! date ( ! fil+ ) 
! ,secret>y 79 su* =m z ! ,secret>y may 
prescribe7 ( a claim = abatem5t "u ?is  
section1 &  7,b7 n lat] ?an ! date :i*  
is #ahj days aft] ! date describ$ 9     
subp>agraph 7,a77i74  4  7b7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to claims = abatem5t ( int]e/
 fil$ ) ! ,secret>y ( ! ,treasury aft] !
 date ( ! enactm5t ( ?is ,act4  #ajb4   
,small tax case election = int]e/       
abatem5t cases  7a7 ,9 g5]al ,subsection
 7f7 ( section #gdfc is am5d$-- 7#a7 by 
/rik+ & at ! end ( p>agraph 7#a71  7#b7 
by /rik+ ! p]iod at ! end ( p>agraph    
7#b7 & ins]t+ 1 &1 &  7#c7 by add+ at ! 
end ! foll[+ new p>agraph3  7#c7 a      
petition to ! ,tax ,c\rt "u section     
#fdjd7;h7 9 :i* ! am\nt ( ! abatem5t    
s\ght does n exce$ #ej1jjj4  4  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to cases p5d+ z ( !  
day aft] ! date ( ! enactm5t ( ?is ,act1
 & cases comm5c$ aft] su* date (        
enactm5t4  #ajc4 ,v5ue = appeal ( sp\sal

 relief & collection cases  7a7 ,9 g5]al
 ,p>agraph 7#a7 ( section #gdhb7;b7 is  
am5d$-- 7#a7 by /rik+ or at ! end (     
subp>agraph 7,e71  7#b7 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,f7 & ins]t+ a 
comma1 &  7#c7 by ins]t+ aft]           
subp>agraph 7,f7 ! foll[+ new           
subp>agraphs3  7,g7 9 ! case ( a        
petition "u section #fjae7;e71 ! legal  
resid5ce ( ! petition]1 or  7,h7 9 !    
case ( a petition "u section #fcbj or   
#fccj--  7i7 ! legal resid5ce ( !       
petition] if ! petition] is an          
individual1 &  7ii7 ! pr9cipal place (  
bus9ess or pr9cipal (fice or ag5cy if ! 
petition] is an entity o!r ?an an       
individual4  4  7b7 ,effective date     
7#a7 ,9 g5]al ,! am5dm5ts made by ?is   
section %all apply to petitions fil$    
aft] ! date ( enactm5t ( ?is ,act4  7#b7
 ,effect on exi/+ proce$+s ,no?+ 9 ?is  
section %all be con/ru$ to create any   
inf]5ce ) respect to ! application (    
section #gdhb ( ! ,int]nal ,rev5ue ,code
 ( #aihf ) respect to c\rt proce$+s fil$

 on or be=e ! date ( ! enactm5t ( ?is   
,act4  #ajd4 ,susp5sion ( runn+ ( p]iod 
= fil+ petition ( sp\sal relief &       
collection cases  7a7 ,petitions =      
sp\sal relief  7#a7 ,9 g5]al ,subsection
 7e7 ( section #fjae is am5d$ by add+ at
 ! end ! foll[+ new p>agraph3  7#f7     
,susp5sion ( runn+ ( p]iod = fil+       
petition 9 title #aa cases ,9 ! case ( a
 p]son :o is prohibit$ by reason ( a    
case "u title #aa1 ,unit$ ,/ates ,code1 
f fil+ a petition "u p>agraph 7#a77;,a7 
) respect to a f9al det]m9ation ( relief
 "u ?is section1 ! runn+ ( ! p]iod      
prescrib$ by su* p>agraph = fil+ su* a  
petition ) respect to su* f9al          
det]m9ation %all be susp5d$ = ! p]iod   
dur+ :i* ! p]son is s prohibit$ f fil+  
su* a petition1 & = #fj days !reaft]4  4
  7#b7 ,effective date ,! am5dm5t made  
by ?is subsection %all apply to         
petitions fil$ "u section #fjae7;e7 ( ! 
,int]nal ,rev5ue ,code ( #aihf aft] !   
date ( ! enactm5t ( ?is ,act4  7b7      
,collection proce$+s  7#a7 ,9 g5]al     

,subsection 7d7 ( section #fccj is      
am5d$-- 7,a7 by /rik+ appeal su*        
det]m9ation to ! ,tax ,c\rt 9 p>agraph  
7#a7 & ins]t+ petition ! ,tax ,c\rt =   
review ( su* det]m9ation1  7,b7 by /rik+
 ,judicial review ( det]m9ation 9 !     
head+ ( p>agraph 7#a7 & ins]t+ ,petition
 = review by tax c\rt1  7,c7 by         
r$esignat+ p>agraph 7#b7 z p>agraph     
7#c71 &  7,d7 by ins]t+ aft] p>agraph   
7#a7 ! foll[+ new p>agraph3  7#b7       
,susp5sion ( runn+ ( p]iod = fil+       
petition 9 title #aa cases ,9 ! case ( a
 p]son :o is prohibit$ by reason ( a    
case "u title #aa1 ,unit$ ,/ates ,code1 
f fil+ a petition "u p>agraph 7#a7 )    
respect to a det]m9ation "u ?is section1
 ! runn+ ( ! p]iod prescrib$ by su*     
subsection = fil+ su* a petition )      
respect to su* det]m9ation %all be      
susp5d$ = ! p]iod dur+ :i* ! p]son is s 
prohibit$ f fil+ su* a petition1 & = #cj
 days !reaft]1 &  4  7#b7 ,effective    
date ,! am5dm5ts made by ?is subsection 
%all apply to petitions fil$ "u section 

#fccj ( ! ,int]nal ,rev5ue ,code ( #aihf
 aft] ! date ( ! enactm5t ( ?is ,act4   
7c7 ,con=m+ am5dm5t ,subsection 7c7 (   
section #fcbj is am5d$ by /rik+         
7#b77;,b7 & ins]t+ 7#c77;,b74  #aje4    
,application ( ,f$]al rules ( evid5ce   
7a7 ,9 g5]al ,section #gdec is am5d$ by 
/rik+ 8! rules ( evid5ce applicable 9   
trials )\t a jury 9 ! ,unit$ ,/ates     
,di/rict ,c\rt ( ! ,di/rict ( ,columbia0
 & ins]t+ ! ,f$]al ,rules ( ,evid5ce4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to proce$+s      
comm5c$ aft] ! date ( ! enactm5t ( ?is  
,act &1 to ! ext5t t x is j &           
practicable1 to all proce$+s p5d+ on su*
 date4  ,,ii ,unit$ ,/ates ,tax ,c\rt   
adm9i/ration  #bja4 ,judicial conduct & 
disability proc$ures  7a7 ,9 g5]al ,"p  
,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#gdff4 ,judicial conduct & disability   
proc$ures  7a7 ,9 g5]al ,! ,tax ,c\rt   
%all prescribe rules1 consi/5t ) !      
provisions ( *apt] #af ( title #bh1     

,unit$ ,/ates ,code1 e/abli%+ proc$ures 
= ! fil+ ( compla9ts ) respect to !     
conduct ( any judge or magi/rate judge (
 ! ,tax ,c\rt & = ! inve/igation &      
resolution ( su* compla9ts4 ,9          
inve/igat+ & tak+ action ) respect to   
any su* compla9t1 ! ,tax ,c\rt %all h ! 
p[]s grant$ to a judicial c\ncil "u su* 
*apt]4  7b7 ,judicial c\ncil ,!         
provisions ( sections #ced7;b7 ?r\gh    
#cfj ( title #bh1 ,unit$ ,/ates ,code1  
reg>d+ ref]ral or c]tification to1 &    
petition = review 9 ! ,judicial         
,conf]5ce ( ! ,unit$ ,/ates1 & action   
!reon1 %all apply to ! ex]cise by ! ,tax
 ,c\rt ( ! p[]s ( a judicial c\ncil "u  
subsection 7a74 ,! det]m9ation pursuant 
to section #ced7;b7 or #cee ( title #bh1
 ,unit$ ,/ates ,code1 %all be made bas$ 
on ! gr\nds = removal ( a judge f (fice 
"u section #gddc7;f71 & c]tification &  
transmittal by ! ,conf]5ce ( any        
compla9t %all be made to ! ,presid5t =  
consid]ation "u section #gddc7;f74  7c7 
,he>+s  7#a7 ,9 g5]al ,9 conduct+ he>+s 

pursuant to subsection 7a71 ! ,tax ,c\rt
 may ex]cise ! au?ority provid$ "u      
section #ahba ( title #bh1 ,unit$ ,/ates
 ,code1 to pay ! fees & all[ances       
describ$ 9 t section4  7#b7             
,reimbursem5t = exp5ses ,! ,tax ,c\rt   
%all h ! p[] provid$ "u section #cfa (  
su* title #bh to aw>d reimbursem5t = !  
reasonable exp5ses describ$ 9 t section4
 ,reimbursem5ts "u ?is p>agraph %all be 
made out ( any funds appropriat$ =      
purposes ( ! ,tax ,c\rt4  4  7b7        
,cl]ical am5dm5t ,! table ( sections =  
"p ,,ii ( sub*apt] ,c ( *apt] #gf is    
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #gdff4 ,judicial conduct & 
disability proc$ures4  4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to proce$+s comm5c$ aft] !   
date :i* is #ahj days aft] ! date ( !   
enactm5t ( ?is ,act &1 to ! ext5t j &   
practicable1 all proce$+s p5d+ on su*   
date4  #bjb4 ,adm9i/ration1 judicial    
conf]5ce1 & fees  7a7 ,9 g5]al ,"p ,,iii
 ( sub*apt] ,c ( *apt] #gf is am5d$ by  

ins]t+ be=e section #gdga ! foll[+ new  
sections3  #gdgj4 ,adm9i/ration ,not)/&+
 any o!r provision ( law1 ! ,tax ,c\rt  
may ex]cise1 = purposes ( managem5t1    
adm9i/ration1 & exp5diture ( funds ( !  
,c\rt1 ! au?orities provid$ = su*       
purposes by any provision ( law 7includ+
 any limitation ) respect to su*        
provision ( law7 applicable to a c\rt ( 
! ,unit$ ,/ates 7z t t]m is def9$ 9     
section #dea ( title #bh1 ,unit$ ,/ates 
,code71 except to ! ext5t t su*         
provision ( law is inconsi/5t ) a       
provision ( ?is sub*apt]4  #gdgj;,a4    
,judicial conf]5ce  7a7 ,judicial       
conf]5ce ,! *ief judge may summon !     
judges & magi/rate judges ( ! ,tax ,c\rt
 to an annual judicial conf]5ce1 at su* 
"t & place z ! *ief judge %all          
designate1 = ! purpose ( consid]+ !     
bus9ess ( ! ,tax ,c\rt & recomm5d+ means
 ( improv+ ! adm9i/ration ( ju/ice )9 ! 
jurisdiction ( ! ,tax ,c\rt4 ,! ,tax    
,c\rt %all provide by its rules =       
repres5tation & active p>ticipation at  

su* conf]5ces by p]sons admitt$ to      
practice be=e ! ,tax ,c\rt & by o!r     
p]sons active 9 ! legal pr(ession4  7b7 
,regi/ration fee ,! ,tax ,c\rt may      
impose a reasonable regi/ration fee on  
p]sons 7o!r ?an judges & magi/rate      
judges ( ! ,tax ,c\rt7 p>ticipat+ at    
judicial conf]5ces conv5$ pursuant to   
subsection 7a74 ,am\nts s receiv$ by !  
,tax ,c\rt %all be available to ! ,tax  
,c\rt to defray ! exp5ses ( su*         
conf]5ces4  4  7b7 ,disposition ( fees  
,section #gdgc is am5d$ to read z       
foll[s3  #gdgc4 ,disposition ( fees     
,except z provid$ 9 sections #gdgj;,a & 
#gdge1 all fees receiv$ by ! ,tax ,c\rt 
pursuant to ?is title %all be deposit$  
into a special fund ( ! ,treasury to be 
available to (fset funds appropriat$ = !
 op]ation & ma9t5ance ( ! ,tax ,c\rt4  4
  7c7 ,cl]ical am5dm5ts ,! table (      
sections = "p ,,iii ( sub*apt] ,c (     
*apt] #gf is am5d$ by ins]t+ be=e ! item
 relat+ to section #gdga ! foll[+ new   
items3  ,sec4 #gdgj4 ,adm9i/ration4,sec4

 #gdgj;,a4 ,judicial conf]5ce4  4  ,,iii
 ,cl>ification relat+ to ,unit$ ,/ates  
,tax ,c\rt  #cja4 ,cl>ification relat+  
to ,unit$ ,/ates ,tax ,c\rt ,section    
#gdda is am5d$ by add+ at ! end !       
foll[+3 ,! ,tax ,c\rt is n an ag5cy (1 &
 %all be indep5d5t (1 ! executive bran* 
( ! ,gov]nm5t44  ,april #ad1 #bjae,read 
twice & plac$ on ! cal5d>