[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 903 Placed on Calendar Senate (PCS)]
Calendar No. 37
114th CONGRESS
1st Session
S. 903
[Report No. 114-14]
To amend the Internal Revenue Code of 1986 to improve access and
administration of the United States Tax Court.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 14, 2015
Mr. Hatch, from the Committee on Finance, reported the following
original bill; which was read twice and placed on the calendar
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to improve access and
administration of the United States Tax Court.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
(a) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(b) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Amendment of 1986 Code; table of contents.
TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT
Sec. 101. Filing period for interest abatement cases.
Sec. 102. Small tax case election for interest abatement cases.
Sec. 103. Venue for appeal of spousal relief and collection cases.
Sec. 104. Suspension of running of period for filing petition of
spousal relief and collection cases.
Sec. 105. Application of Federal rules of evidence.
TITLE II--UNITED STATES TAX COURT ADMINISTRATION
Sec. 201. Judicial conduct and disability procedures.
Sec. 202. Administration, judicial conference, and fees.
TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT
Sec. 301. Clarification relating to United States Tax Court.
TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT
SEC. 101. FILING PERIOD FOR INTEREST ABATEMENT CASES.
(a) In General.--Subsection (h) of section 6404 is amended--
(1) by striking ``Review of Denial'' in the heading and
inserting ``Judicial Review'', and
(2) by striking ``if such action is brought'' and all that
follows in paragraph (1) and inserting ``if such action is
brought--
``(A) at any time after the earlier of--
``(i) the date of the mailing of the
Secretary's final determination not to abate
such interest, or
``(ii) the date which is 180 days after the
date of the filing with the Secretary (in such
form as the Secretary may prescribe) of a claim
for abatement under this section, and
``(B) not later than the date which is 180 days
after the date described in subparagraph (A)(i).''.
(b) Effective Date.--The amendments made by this section shall
apply to claims for abatement of interest filed with the Secretary of
the Treasury after the date of the enactment of this Act.
SEC. 102. SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES.
(a) In General.--Subsection (f) of section 7463 is amended--
(1) by striking ``and'' at the end of paragraph (1),
(2) by striking the period at the end of paragraph (2) and
inserting ``, and'', and
(3) by adding at the end the following new paragraph:
``(3) a petition to the Tax Court under section 6404(h) in
which the amount of the abatement sought does not exceed
$50,000.''.
(b) Effective Date.--The amendments made by this section shall
apply to cases pending as of the day after the date of the enactment of
this Act, and cases commenced after such date of enactment.
SEC. 103. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION CASES.
(a) In General.--Paragraph (1) of section 7482(b) is amended--
(1) by striking ``or'' at the end of subparagraph (E),
(2) by striking the period at the end of subparagraph (F)
and inserting a comma, and
(3) by inserting after subparagraph (F) the following new
subparagraphs:
``(G) in the case of a petition under section
6015(e), the legal residence of the petitioner, or
``(H) in the case of a petition under section 6320
or 6330--
``(i) the legal residence of the petitioner
if the petitioner is an individual, and
``(ii) the principal place of business or
principal office or agency if the petitioner is
an entity other than an individual.''.
(b) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to petitions filed after the date of enactment of this
Act.
(2) Effect on existing proceedings.--Nothing in this
section shall be construed to create any inference with respect
to the application of section 7482 of the Internal Revenue Code
of 1986 with respect to court proceedings filed on or before
the date of the enactment of this Act.
SEC. 104. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF
SPOUSAL RELIEF AND COLLECTION CASES.
(a) Petitions for Spousal Relief.--
(1) In general.--Subsection (e) of section 6015 is amended
by adding at the end the following new paragraph:
``(6) Suspension of running of period for filing petition
in title 11 cases.--In the case of a person who is prohibited
by reason of a case under title 11, United States Code, from
filing a petition under paragraph (1)(A) with respect to a
final determination of relief under this section, the running
of the period prescribed by such paragraph for filing such a
petition with respect to such final determination shall be
suspended for the period during which the person is so
prohibited from filing such a petition, and for 60 days
thereafter.''.
(2) Effective date.--The amendment made by this subsection
shall apply to petitions filed under section 6015(e) of the
Internal Revenue Code of 1986 after the date of the enactment
of this Act.
(b) Collection Proceedings.--
(1) In general.--Subsection (d) of section 6330 is
amended--
(A) by striking ``appeal such determination to the
Tax Court'' in paragraph (1) and inserting ``petition
the Tax Court for review of such determination'',
(B) by striking ``Judicial review of
determination'' in the heading of paragraph (1) and
inserting ``Petition for review by tax court'',
(C) by redesignating paragraph (2) as paragraph
(3), and
(D) by inserting after paragraph (1) the following
new paragraph:
``(2) Suspension of running of period for filing petition
in title 11 cases.--In the case of a person who is prohibited
by reason of a case under title 11, United States Code, from
filing a petition under paragraph (1) with respect to a
determination under this section, the running of the period
prescribed by such subsection for filing such a petition with
respect to such determination shall be suspended for the period
during which the person is so prohibited from filing such a
petition, and for 30 days thereafter, and''.
(2) Effective date.--The amendments made by this subsection
shall apply to petitions filed under section 6330 of the
Internal Revenue Code of 1986 after the date of the enactment
of this Act.
(c) Conforming Amendment.--Subsection (c) of section 6320 is
amended by striking ``(2)(B)'' and inserting ``(3)(B)''.
SEC. 105. APPLICATION OF FEDERAL RULES OF EVIDENCE.
(a) In General.--Section 7453 is amended by striking ``the rules of
evidence applicable in trials without a jury in the United States
District Court of the District of Columbia'' and inserting ``the
Federal Rules of Evidence''.
(b) Effective Date.--The amendment made by this section shall apply
to proceedings commenced after the date of the enactment of this Act
and, to the extent that it is just and practicable, to all proceedings
pending on such date.
TITLE II--UNITED STATES TAX COURT ADMINISTRATION
SEC. 201. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.
(a) In General.--Part II of subchapter C of chapter 76 is amended
by adding at the end the following new section:
``SEC. 7466. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.
``(a) In General.--The Tax Court shall prescribe rules, consistent
with the provisions of chapter 16 of title 28, United States Code,
establishing procedures for the filing of complaints with respect to
the conduct of any judge or magistrate judge of the Tax Court and for
the investigation and resolution of such complaints. In investigating
and taking action with respect to any such complaint, the Tax Court
shall have the powers granted to a judicial council under such chapter.
``(b) Judicial Council.--The provisions of sections 354(b) through
360 of title 28, United States Code, regarding referral or
certification to, and petition for review in the Judicial Conference of
the United States, and action thereon, shall apply to the exercise by
the Tax Court of the powers of a judicial council under subsection (a).
The determination pursuant to section 354(b) or 355 of title 28, United
States Code, shall be made based on the grounds for removal of a judge
from office under section 7443(f), and certification and transmittal by
the Conference of any complaint shall be made to the President for
consideration under section 7443(f).
``(c) Hearings.--
``(1) In general.--In conducting hearings pursuant to
subsection (a), the Tax Court may exercise the authority
provided under section 1821 of title 28, United States Code, to
pay the fees and allowances described in that section.
``(2) Reimbursement for expenses.--The Tax Court shall have
the power provided under section 361 of such title 28 to award
reimbursement for the reasonable expenses described in that
section. Reimbursements under this paragraph shall be made out
of any funds appropriated for purposes of the Tax Court.''.
(b) Clerical Amendment.--The table of sections for part II of
subchapter C of chapter 76 is amended by adding at the end the
following new item:
``Sec. 7466. Judicial conduct and disability procedures.''.
(c) Effective Date.--The amendments made by this section shall
apply to proceedings commenced after the date which is 180 days after
the date of the enactment of this Act and, to the extent just and
practicable, all proceedings pending on such date.
SEC. 202. ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES.
(a) In General.--Part III of subchapter C of chapter 76 is amended
by inserting before section 7471 the following new sections:
``SEC. 7470. ADMINISTRATION.
``Notwithstanding any other provision of law, the Tax Court may
exercise, for purposes of management, administration, and expenditure
of funds of the Court, the authorities provided for such purposes by
any provision of law (including any limitation with respect to such
provision of law) applicable to a court of the United States (as that
term is defined in section 451 of title 28, United States Code), except
to the extent that such provision of law is inconsistent with a
provision of this subchapter.
``SEC. 7470A. JUDICIAL CONFERENCE.
``(a) Judicial Conference.--The chief judge may summon the judges
and magistrate judges of the Tax Court to an annual judicial
conference, at such time and place as the chief judge shall designate,
for the purpose of considering the business of the Tax Court and
recommending means of improving the administration of justice within
the jurisdiction of the Tax Court. The Tax Court shall provide by its
rules for representation and active participation at such conferences
by persons admitted to practice before the Tax Court and by other
persons active in the legal profession.
``(b) Registration Fee.--The Tax Court may impose a reasonable
registration fee on persons (other than judges and magistrate judges of
the Tax Court) participating at judicial conferences convened pursuant
to subsection (a). Amounts so received by the Tax Court shall be
available to the Tax Court to defray the expenses of such
conferences.''.
(b) Disposition of Fees.--Section 7473 is amended to read as
follows:
``SEC. 7473. DISPOSITION OF FEES.
``Except as provided in sections 7470A and 7475, all fees received
by the Tax Court pursuant to this title shall be deposited into a
special fund of the Treasury to be available to offset funds
appropriated for the operation and maintenance of the Tax Court.''.
(c) Clerical Amendments.--The table of sections for part III of
subchapter C of chapter 76 is amended by inserting before the item
relating to section 7471 the following new items:
``Sec. 7470. Administration.
``Sec. 7470A. Judicial conference.''.
TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT
SEC. 301. CLARIFICATION RELATING TO UNITED STATES TAX COURT.
Section 7441 is amended by adding at the end the following: ``The
Tax Court is not an agency of, and shall be independent of, the
executive branch of the Government.''.
Calendar No. 37
114th CONGRESS
1st Session
S. 903
[Report No. 114-14]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to improve access and
administration of the United States Tax Court.
_______________________________________________________________________
April 14, 2015
Read twice and placed on the calendar