,,ib ,union ,calendar ,no4 #bhg #aaith  
,,congress  #ast ,session  ,h4 ,r4 #ecdi
 ,report ,no4 #aai-cce ,,in ,,the       
,,house ,,of ,,representatives          
,september #ae1 #bjbe,mr4 ,moran 7for   
himself and ,ms4 ,sewell7 introduced the
 following bill2 which was referred to  
the ,committee on ,ways and ,means      
,october #c1 #bjbe,reported with an     
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be           
printed,strike out all after the        
enacting clause and insert the part     
printed in italic,for text of introduced
 bill1 see copy of bill as introduced on
 ,september #ae1 #bjbe  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to improve services provided to   
taxpayers by the ,internal ,revenue     
,service by providing greater judicial  
review4  #a4 ,short title2 etc  7a7     
,short title ,this ,act may be cited as 
the ,tax ,court ,improvement ,act4  7b7 
,amendment of #aihf code ,except as     

otherwise expressly provided1 whenever  
in this ,act an amendment is expressed  
in terms of an amendment to 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  7c7 ,table of 
contents ,the table of contents of this 
,act is as follows3 ,sec4 #a4 ,short    
title2 etc4,sec4 #b4 ,authorization of  
subpoenas before hearings to facilitate 
settlements4,sec4 #c4 ,authorization of 
special trial judges to hear additional 
cases and address contempt4,sec4 #d4    
,disqualification of judges and special 
trial judges4,sec4 #e4 ,clarification of
 ,tax ,court jurisdiction to apply      
equitable tolling in deficiency cases4  
#b4 ,authorization of subpoenas before  
hearings to facilitate settlements      
,section #gdef7;a7 is amended to read as
 follows3  7a7 ,in general  7#a7        
,administration of oaths ,for the       
efficient administration of the         
functions vested in the ,tax ,court or  

any division thereof1 any judge or      
special trial judge1 the clerk or the   
clerk's deputies1 as such1 or any other 
employee of the ,tax ,court designated  
in writing for the purpose by the chief 
judge1 may administer oaths or          
affirmations4  7#b7 ,subpoena authority 
,any judge or special trial judge may   
examine witnesses and require1 by       
subpoena ordered by the ,tax ,court or  
any division thereof and signed by the  
judge or special trial judge 7or by the 
clerk of the ,tax ,court or by any other
 employee of the ,tax ,court when acting
 as deputy clerk71 any of the following3
 7,a7 ,the attendance of parties or     
witnesses4  7,b7 ,the production of     
books1 papers1 documents1 electronically
 stored information1 or tangible things 
from any place in the ,united ,states by
 any party or witness having custody or 
control thereof for purposes of         
discovery or for use of the things      
produced as evidence in accordance with 
the rules and orders of the ,tax ,court4

  ,any such subpoena shall be issued and
 served1 and compliance therewith shall 
be compelled1 as provided in the rules  
and orders of the ,tax ,court4  7#c7    
,depositions ,pursuant to rules and     
orders of the ,court1 the deposition of 
a witness may be taken before any       
designated individual competent to      
administer oaths under this title4 ,any 
deposition testimony shall be reduced to
 writing by the individual taking the   
deposition1 or under such individual's  
direction1 and shall be subscribed by   
the deponent4  4  #c4 ,authorization of 
special trial judges to hear additional 
cases and address contempt  7a7 ,consent
 to assignment ,section #gddc;,a7b7 is  
amended by striking and at the end of   
paragraph 7#f71 by redesignating        
paragraph 7#g7 as paragraph 7#h71 and by
 inserting after paragraph 7#f7 the     
following new paragraph3  7#g7 upon the 
consent of the parties1 and pursuant to 
rules promulgated by the ,tax ,court1   
any proceeding not described in         

paragraphs 7#a7 through 7#f71 and  1 and
  7b7 ,authorizing special trial judge  
,section #gddc;,a7c7 is amended by      
striking or 7#f7 and inserting 7#f71 or 
7#g74  7c7 ,contempt authority ,section 
#gddc;,a is amended by adding at the end
 the following new subsection3  7f7     
,incidental powers ,a special trial     
judge appointed under this section shall
 have the power to punish for contempt  
of the authority of the ,tax ,court as  
provided in section #gdef7;c71 except   
the sentence imposed by such a special  
trial judge for any contempt shall not  
exceed the penalties for a ,class ,c    
misdemeanor as set forth in sections    
#cega7;b77#f7 and #ceha7;b77#h7 of title
 #ah1 ,united ,states ,code4 ,this      
subsection shall not be construed to    
limit the authority of a special trial  
judge to order sanctions under any other
 statute or any rule of the ,tax ,court 
prescribed pursuant to section #gdec4  4
  7d7 ,effective date ,the amendments   
made by subsections 7a7 and 7b7 shall   

take effect on the date the ,united     
,states ,tax ,court adopts rules        
implementing the consent procedures of  
section #gddc;,a4  #d4 ,disqualification
 of judges and special trial judges  7a7
 ,in general ,part ,,ii of subchapter ,c
 of chapter #gf is amended by adding at 
the end the following new section3      
#gdfg4 ,disqualification of judge or    
special trial judge ,section #dee of    
title #bh1 ,united ,states ,code1 shall 
apply to judges1 special trial judges1  
and proceedings of the ,tax ,court4  4  
7b7 ,clerical amendment ,the table of   
sections for such part is amended by    
adding at the end the following new     
item3  ,sec4 #gdfg4 ,disqualification of
 judge or special trial judge4  4  #e4  
,clarification of ,tax ,court           
jurisdiction to apply equitable tolling 
in deficiency cases  7a7 ,in general    
,section #gdea7;b7 is amended to read as
 follows3  7b7 ,tolling of time  7#a7   
,in general ,the ,tax ,court shall have 
jurisdiction to toll the period for     

filing a petition under section         
#fbac7;a7 in cases in which the ,tax    
,court determines based on the facts and
 circumstances that equity warrants such
 tolling4  7#b7 ,rules for inaccessible 
filing locations  7,a7 ,in general      
,notwithstanding any other provision of 
this title1 in any case 7including by   
reason of a lapse in appropriations7 in 
which a filing location is inaccessible 
or otherwise unavailable to the general 
public on the date a petition is due1   
the relevant time period for filing such
 petition shall be tolled for the number
 of days within the period of           
inaccessibility plus an additional #ad  
days4  7,b7 ,filing location ,for       
purposes of this paragraph1 the term    
filing location means-- 7i7 the office  
of the clerk of the ,tax ,court1 or     
7ii7 any on-line portal made available  
by the ,tax ,court for electronic filing
 of petitions4  4  7b7 ,conforming      
amendment ,section #gdei7;d7 is         
amended-- 7#a7 by striking ,if a        

petition and inserting the following3   
7#a7 ,in general ,if a petition  1 and  
7#b7 by adding at the end the following 
new paragraph3  7#b7 ,exception         
,paragraph 7#a7 shall not apply with    
respect to any dismissal which is solely
 based on a determination of the ,tax   
,court not to toll the period for filing
 a petition under section #fbac7;a74  4 
7c7 ,effective date ,the amendments made
 by this section shall apply to filings 
made after the date of the enactment of 
this ,act4  7d7 ,no inference ,the      
amendment made by subsections 7a7 shall 
not be construed to create any inference
 with respect to the jurisdiction of the
 ,tax ,court with respect to any        
petition filed on or before the date of 
the enactment of this ,act4  ,october   
#c1 #bjbe,reported with an amendment1   
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed