BGOV Bill Analysis: H.R. 5349, Tax Court Procedural Changes

Several changes to the operations of the US Tax Court would be implemented under H.R. 5349, including expanding the court’s subpoena powers and authorizing judges to extend filing deadlines.

The Tax Court hears cases from across the country over deficiencies, where taxpayers contest what they owe the government, and collections due process, where taxpayers contest how the government takes what it’s owed. It has limited jurisdiction under the tax code and is governed by its own rules, whereas most federal courts operate under the Federal Rules of Civil Procedure.

The bill would implement several changes recommended by the Taxpayer ...