S-903 : Still Just a Bill

This bill amends the Internal Revenue Code, with respect to the administration and rules of the U.S. Tax Court, to: (1) change the period for bringing an action in Tax Court to review the denial of a request for the abatement of interest; (2) allow an abatement denial case in which the amount of the abatement sought does not exceed $50,000 to be brought using small tax case procedures; (3) establish rules, in innocent spouse and collection due process cases, for venue and for suspension of running of periods for filing; (4) make the Federal Rules of Evidence applicable in Tax Court proceedings; and (5) require all fees received by the Tax Court to be deposited into a special fund and made available to the Court for its operation and maintenance.

The bill also directs the Tax Court to prescribe rules for the filing of misconduct complaints against any judge or magistrate judge of the Court. The Chief Judge of the Tax Court is authorized to summon the judges and magistrate judges of the Court to an annual judicial conference for the purpose of considering the business of the Court and recommending means to improve the administration of justice within the Court's jurisdiction.

The bill declares that the Tax Court is not an agency of, and shall be independent of, the executive branch.