Tax Court Improvement Act
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-12-02 — Tax Court Improvement Act: HR5349 (119th Congress) received in Senate 2025-12-02 and referred to Finance; bill expands Tax Court discovery subpoena authority, authorizes equitable tolling of IRS deficiency-petition deadlines, and strengthens special trial judge contempt powers and recusal rules. (novelty: 3)