Should Congress expand the U.S. Tax Court's power to issue subpoenas and extend filing deadlines?
TAS Act (H.R. 5349)
The U.S. Tax Court could issue more subpoenas and extend petition deadlines for people contesting an IRS deficiency notice when it is fair to do so.
- Lets the Tax Court extend the deadline to file a petition contesting an IRS deficiency notice if it is equitable
- Allows a later claim in U.S. district court if a late petition is dismissed, under certain conditions
- Expands the types of proceedings where special trial judges may be appointed