H.R. 5349
Expands U.S. Tax Court powers on documents and deadlines
Gives the U.S. Tax Court more power to order documents turned over, extend some filing deadlines for taxpayers, and punish contempt of court.
- Tax Court could order a person or company to hand over documents even with no hearing scheduled
- Court could extend the deadline to challenge an Internal Revenue Service tax bill when it is fair to do so
- Special trial judges could fine up to $5,000 and jail up to 30 days for contempt of court
- Judges and special trial judges would have to step aside from certain cases
Passed the House · Senate's turn