,,ib ,union ,cal5d> ,no4 #bhg #aai?     
,,congress  #a/ ,session  ,h4 ,r4 #ecdi 
,report ,no4 #aai-cce ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,septemb] #ae1       
#bjbe,mr4 ,moran 7= himself & ,ms4      
,sewell7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,octob] #c1 #bjbe,report$ ) an        
am5dm5t1 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union1 &    
ord]$ to be printed,strike out all aft] 
! enact+ clause & ins]t ! "p pr9t$ 9    
italic,for text ( introduc$ bill1 see   
copy ( bill z introduc$ on ,septemb]    
#ae1 #bjbe  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to       
improve s]vices provid$ to taxpay]s by !
 ,int]nal ,rev5ue ,s]vice by provid+    
great] judicial review4  #a4 ,%ort      
title2 etc  7a7 ,%ort title ,?is ,act   
may be cit$ z ! ,tax ,c\rt ,improvem5t  
,act4  7b7 ,am5dm5t ( #aihf code ,except
 z o!rwise expressly provid$1 :5ev] 9   
?is ,act an am5dm5t is express$ 9 t]ms (
 an am5dm5t to 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  7c7 
,table ( cont5ts ,! table ( cont5ts (   
?is ,act is z foll[s3 ,sec4 #a4 ,%ort   
title2 etc4,sec4 #b4 ,au?orization (    
subpo5as be=e he>+s to facilitate       
settlem5ts4,sec4 #c4 ,au?orization (    
special trial judges to he> additional  
cases & address contempt4,sec4 #d4      
,disqualification ( judges & special    
trial judges4,sec4 #e4 ,cl>ification (  
,tax ,c\rt jurisdiction to apply        
equitable toll+ 9 defici5cy cases4  #b4 
,au?orization ( subpo5as be=e he>+s to  
facilitate settlem5ts ,section #gdef7;a7
 is am5d$ to read z foll[s3  7a7 ,9     
g5]al  7#a7 ,adm9i/ration ( oa?s ,= !   
effici5t adm9i/ration ( ! functions ve/$
 9 ! ,tax ,c\rt or any division !re(1   
any judge or special trial judge1 ! cl]k
 or ! cl]k's deputies1 z su*1 or any o!r
 employee ( ! ,tax ,c\rt designat$ 9    
writ+ = ! purpose by ! *ief judge1 may  
adm9i/] oa?s or affirmations4  7#b7     

,subpo5a au?ority ,any judge or special 
trial judge may exam9e witnesses &      
require1 by subpo5a ord]$ by ! ,tax     
,c\rt or any division !re( & sign$ by ! 
judge or special trial judge 7or by !   
cl]k ( ! ,tax ,c\rt or by any o!r       
employee ( ! ,tax ,c\rt :5 act+ z deputy
 cl]k71 any ( ! foll[+3 7,a7 ,!         
att5dance ( p>ties or witnesses4  7,b7  
,! production ( books1 pap]s1 docum5ts1 
electronically /or$ in=mation1 or       
tangible ?+s f any place 9 ! ,unit$     
,/ates by any p>ty or witness hav+      
cu/ody or control !re( = purposes (     
discov]y or = use ( ! ?+s produc$ z     
evid5ce 9 accordance ) ! rules & ord]s (
 ! ,tax ,c\rt4  ,any su* subpo5a %all be
 issu$ & s]v$1 & compliance !re) %all be
 compell$1 z provid$ 9 ! rules & ord]s (
 ! ,tax ,c\rt4  7#c7 ,depositions       
,pursuant to rules & ord]s ( ! ,c\rt1 ! 
deposition ( a witness may be tak5 be=e 
any designat$ individual compet5t to    
adm9i/] oa?s "u ?is title4 ,any         
deposition te/imony %all be r$uc$ to    

writ+ by ! individual tak+ ! deposition1
 or "u su* individual's direction1 &    
%all be subscrib$ by ! depon5t4  4  #c4 
,au?orization ( special trial judges to 
he> additional cases & address contempt 
7a7 ,cons5t to assignm5t ,section       
#gddc;,a7b7 is am5d$ by /rik+ & at ! end
 ( p>agraph 7#f71 by r$esignat+ p>agraph
 7#g7 z p>agraph 7#h71 & by ins]t+ aft] 
p>agraph 7#f7 ! foll[+ new p>agraph3    
7#g7 ^u ! cons5t ( ! p>ties1 & pursuant 
to rules promulgat$ by ! ,tax ,c\rt1 any
 proce$+ n describ$ 9 p>agraphs 7#a7    
?r\gh 7#f71 &  1 &  7b7 ,au?oriz+       
special trial judge ,section #gddc;,a7c7
 is am5d$ by /rik+ or 7#f7 & ins]t+     
7#f71 or 7#g74  7c7 ,contempt au?ority  
,section #gddc;,a is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7f7       
,incid5tal p[]s ,a special trial judge  
appo9t$ "u ?is section %all h ! p[] to  
puni% = contempt ( ! au?ority ( ! ,tax  
,c\rt z provid$ 9 section #gdef7;c71    
except ! s5t5ce impos$ by su* a special 
trial judge = any contempt %all n exce$ 

! p5alties = a ,class ,c misdemeanor z  
set =? 9 sections #cega7;b77#f7 &       
#ceha7;b77#h7 ( title #ah1 ,unit$ ,/ates
 ,code4 ,?is subsection %all n be       
con/ru$ to limit ! au?ority ( a special 
trial judge to ord] sanctions "u any o!r
 /atute or any rule ( ! ,tax ,c\rt      
prescrib$ pursuant to section #gdec4  4 
7d7 ,effective date ,! am5dm5ts made by 
subsections 7a7 & 7b7 %all take effect  
on ! date ! ,unit$ ,/ates ,tax ,c\rt    
adopts rules implem5t+ ! cons5t         
proc$ures ( section #gddc;,a4  #d4      
,disqualification ( judges & special    
trial judges  7a7 ,9 g5]al ,"p ,,ii (   
sub*apt] ,c ( *apt] #gf is am5d$ by add+
 at ! end ! foll[+ new section3  #gdfg4 
,disqualification ( judge or special    
trial judge ,section #dee ( title #bh1  
,unit$ ,/ates ,code1 %all apply to      
judges1 special trial judges1 & proce$+s
 ( ! ,tax ,c\rt4  4  7b7 ,cl]ical       
am5dm5t ,! table ( sections = su* "p is 
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #gdfg4 ,disqualification ( 

judge or special trial judge4  4  #e4   
,cl>ification ( ,tax ,c\rt jurisdiction 
to apply equitable toll+ 9 defici5cy    
cases  7a7 ,9 g5]al ,section #gdea7;b7  
is am5d$ to read z foll[s3  7b7 ,toll+ (
 "t  7#a7 ,9 g5]al ,! ,tax ,c\rt %all h 
jurisdiction to toll ! p]iod = fil+ a   
petition "u section #fbac7;a7 9 cases 9 
:i* ! ,tax ,c\rt det]m9es bas$ on !     
facts & circum/ances t equity w>rants   
su* toll+4  7#b7 ,rules = inaccessible  
fil+ locations  7,a7 ,9 g5]al ,not)/&+  
any o!r provision ( ?is title1 9 any    
case 7includ+ by reason ( a lapse 9     
appropriations7 9 :i* a fil+ location is
 inaccessible or o!rwise unavailable to 
! g5]al public on ! date a petition is  
due1 ! relevant "t p]iod = fil+ su*     
petition %all be toll$ = ! numb] ( days 
)9 ! p]iod ( inaccessibility plus an    
additional #ad days4  7,b7 ,fil+        
location ,= purposes ( ?is p>agraph1 !  
t]m fil+ location means-- 7i7 ! (fice ( 
! cl]k ( ! ,tax ,c\rt1 or  7ii7 any     
on-l9e portal made available by ! ,tax  

,c\rt = electronic fil+ ( petitions4  4 
7b7 ,con=m+ am5dm5t ,section #gdei7;d7  
is am5d$-- 7#a7 by /rik+ ,if a petition 
& ins]t+ ! foll[+3  7#a7 ,9 g5]al ,if a 
petition  1 &  7#b7 by add+ at ! end !  
foll[+ new p>agraph3  7#b7 ,exception   
,p>agraph 7#a7 %all n apply ) respect to
 any dismissal :i* is solely bas$ on a  
det]m9ation ( ! ,tax ,c\rt n to toll !  
p]iod = fil+ a petition "u section      
#fbac7;a74  4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to fil+s made aft] ! date ( ! enactm5t (
 ?is ,act4  7d7 ,no inf]5ce ,! am5dm5t  
made by subsections 7a7 %all n be       
con/ru$ to create any inf]5ce ) respect 
to ! jurisdiction ( ! ,tax ,c\rt )      
respect to any petition fil$ on or be=e 
! date ( ! enactm5t ( ?is ,act4  ,octob]
 #c1 #bjbe,report$ ) an am5dm5t1        
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
pr9t$