,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dgfa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjbf,mr4   
,scott ( ,s\? ,c>ol9a 7= himself & ,ms4 
,hassan7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to cl>ify !       
au?ority ( ! ,tax ,c\rt to ord] relief f
 a judgm5t or ord]4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,tax ,c\rt    
,p>ity ,act4  #b4 ,cl>ification ( ,tax  
,c\rt au?ority to ord] relief f a       
judgm5t or ord] ,section #gdha ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ & 7d71 9          
subsection 7a7 & ins]t+ 7d71 & 7e712 &  
7#b7 by add+ at ! end ! foll[+ new      
subsection3  7e7 ,relief f a judgm5t or 
ord]  7#a7 ,corrections bas$ on cl]ical 
mi/akes2 ov]sights & omissions  7,a7 ,9 
g5]al ,! ,tax ,c\rt may correct a       
cl]ical mi/ake1 or a mi/ake aris+ f     
ov]sight or omission1 :5ev] "o is f\nd 9
 a judgm5t1 ord]1 or o!r "p ( ! record4 

,! ,tax ,c\rt may d s on motion or on   
its own1 ) or )\t notice4  7,b7         
,appellate c\rt leave requir$ on appeal 
,aft] an appeal has be5 docket$ 9 !     
appellate c\rt1 & :ile su* appeal is    
p5d+1 any su* mi/ake may be correct$    
only ) ! appellate c\rt's leave4  7#b7  
,gr\nds = relief f a f9al judgm5t or    
ord] ,on motion & j t]ms1 ! ,tax ,c\rt  
may relieve a p>ty or its legal         
repres5tative f a f9al judgm5t or ord] =
 any ( ! foll[+ reasons3 7,a7 ,mi/ake1  
inadv]t5ce1 surprise1 or excusable      
neglect4  7,b7 ,newly discov]$ evid5ce  
t1 ) reasonable dilig5ce1 c\ld n h be5  
discov]$ 9 "t to move = a new trial "u  
rules prescrib$ by ! ,c\rt & t w\ld h a 
reasonable likelihood ( *ang+ ! outcome4
  7,c7 ,fraud 7:e!r previ\sly call$     
intr9sic or extr9sic71 misrepres5tation1
 or misconduct by an oppos+ p>ty4  7,d7 
,! judgm5t is void4  7,e7 ,any o!r      
circum/ance :]e ju/ice s requires4  7#c7
 ,tim+ & effect ( ! motion  7,a7 ,tim+  
,a motion "u p>agraph 7#b7-- 7i7 mu/ be 

made )9 a reasonable "t1 &  7ii7 9 !    
case ( a reason describ$ 9 subp>agraphs 
7,a71 7,b71 or 7,c71 n lat] ?an #a ye>  
aft] ! entry ( ! judgm5t or ord]4  7,b7 
,effect on f9ality ,:ile p5d+1 any su*  
motion does n affect ! judgm5t's f9ality
 or susp5d its op]ation4  7#d7 ,o!r p[]s
 to grant relief ,?is subsection %all n 
limit ! ,tax ,c\rt's p[] to set aside a 
judgm5t = fraud on ! ,tax ,c\rt4  7#e7  
,c\rt ( appeals jurisdiction ,if ! ,tax 
,c\rt provides relief f a judgm5t or    
ord] t is o!rwise f9al "u ?is section1  
ei!r or bo? p>ties may obta9 review (   
su* relief by fil+ a notice ( appeal "u 
?is sub*apt] )9 #ij days ( ! ,c\rt's    
judgm5t or ord] direct+ su* relief4  4