3.0.0 661 2022-02-03T05:25:45Z 2022-02-03T05:25:45Z Senate S S 2005-03-17 109 ssfi00 Finance Committee Senate Standing Reported by 2005-04-28T22:08:47Z Markup by 2005-04-19T15:43:35Z Referred to 2005-03-17T21:16:39Z S. Rept. 109-64 2005-04-28 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 96. Calendars 2005-04-28 ssfi00 Finance Committee Senate Committee on Finance. Reported by Senator Grassley with an amendment in the nature of a substitute. With written report No. 109-64. Committee 2005-04-28 Committee on Finance. Reported by Senator Grassley with an amendment in the nature of a substitute. With written report No. 109-64. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2005-04-19 ssfi00 Finance Committee Senate Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably. Committee 2005-03-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2005-03-17 Sponsor introductory remarks on measure. (CR S3011-3012) IntroReferral B00100 9 Library of Congress 2005-03-17 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2005-03-17 True G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2005-03-17 True L000035 Sen. Lincoln, Blanche L. [D-AR] BLANCHE LINCOLN D AR LAMBERT 2005-03-17 True 2005-04-28T04:00:00Z S. 661, Tax Court Modernization Act http://www.cbo.gov/publication/16477 <p>Cost estimate for the bill as ordered reported by the Senate Committee on Finance on April 19, 2005</p> 2005-04-28T04:00:00Z S. 661, Tax Court Modernization Act https://www.cbo.gov/publication/16477 Cost estimate for the bill as ordered reported by the Senate Committee on Finance on April 19, 2005 Taxation Administrative remedies Annuities Appellate procedure Assassination Civil service retirement Cost of living adjustments Crime and Law Enforcement Debtor and creditor Due process of law Economics and Public Finance Education Federal employees Finance and Financial Sector Government Operations and Politics Government employees' life insurance Government ethics Higher education Insurance premiums Judges Judicial compensation Judicial ethics Judicial officers Judicial tenure Labor and Employment Law Leave of absence Legal education Legal fees Magistrates Personnel management Social Welfare Social security taxes Survivors' benefits Tax administration Tax courts Tax-deferred compensation plans Taxpayers Teacher salaries User charges Taxation 00 2005-03-17 Introduced in Senate 2005-04-04T15:13:36Z United States Tax Court Modernization Act - Amends the Internal Revenue Code to revise and add provisions relating to the U.S. Tax Court, including: (1) granting exclusive jurisdiction to the Tax Court over collection due process case appeals; (2) permitting the assignment of cases involving small employment tax disputes ($50,000 or less) to special trial judges; (3) confirming that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the U.S. District Courts and the U.S. Court of Federal Claims; (4) applying the filing fee for Tax Court petitions to all petitions filed in such Court; (5) permitting the Tax Court to establish its own personnel management system, including merit system and nondiscrimination requirements; and (6) requiring a portion of Tax Court practitioner fees to be used for services to pro se taxpayers.

Revises and adds personnel provisions for Tax Court judges and employees, including: (1) allowance of indexed payments for survivors of assassinated judges with less than five years of service; (2) inclusion of active and retired Tax Court judges in the Federal employees group life insurance program (FEGLI); (3) authorizing the Tax Court to pay increases in the costs of FEGLI coverage for judges age 65 or over; (4) allowing Tax Court judges to participate in the Thrift Savings Plan (TSP); and (5) expanding the role of, and benefits for, active and retired magistrate judges.]]>

01 2005-04-28 Reported to Senate with amendment(s) 2005-05-10T20:18:28Z United States Tax Court Modernization Act - Amends the Internal Revenue Code to revise or add substantive and administrative provisions relating to the U.S. Tax Court.

Title I: Tax Court Procedure - (Sec. 101) Grants exclusive jurisdiction to the U.S. Tax Court over collection due process case appeals.

(Sec. 102) Authorizes the assignment of employment tax cases involving $50,000 or less to special trial judges.

(Sec. 103) Permits the Tax Court to apply the doctrine of equitable recoupment (defendant's right to claim an offset against a debt in a creditor action) to the same extent that it is available in civil tax cases before the U.S. District Court and the U.S. Court of Federal Claims.

(Sec. 104) Authorizes the Tax Court to charge a filing fee of up to $60 in any case commenced in such Court by the filing of a petition.

(Sec. 105) Authorizes the Tax Court to establish its own personnel management system incorporating certain employee protections, including merit system principles, nondiscrimination, a right of appeal in personnel matters, and protections against prohibited personnel practices.

Allows the Tax Court to: (1) appoint its own Clerk of Court, law clerks, secretaries, and other employees; (2) set the pay and other conditions of employment for such employees; and (3) hire experts and consultants.

(Sec. 106) Requires a portion of Tax Court practitioner fees to be used for services to pro se taxpayers (taxpayers representing themselves before the Tax Court).

Title II: Tax Court Pension and Compensation - (Sec. 201) Revises rules governing payment of annuities to surviving spouses and dependents of Tax Court judges to provide for the payment of an annuity for a judge with less than five years of service who is assassinated.

(Sec. 202) Provides for cost-of-living increases to annuities for surviving spouses and dependents of Tax Court judges based on increases paid under the Civil Service Retirement System.

(Sec. 203) Includes active and retired Tax Court judges in the Federal employees group life insurance program (FEGLI).

(Sec. 204) Authorizes the Tax Court to pay increases in the cost of Federal employee group life insurance for judges age 65 and over.

(Sec. 205) Authorizes the Tax Court to make a lump-sum payment to newly-appointed Tax Court judges for their accumulated and accrued current annual leave from prior Federal service.

(Sec. 206) Allows Tax Court judges to participate in the Thrift Savings Plan (TSP).

(Sec. 207) Exempts compensation earned by a retired Tax Court judge for teaching from treatment as outside earned income subject to limitations under the Ethics in Government Act of 1978.

(Sec. 208) Changes the title of special trial judge to magistrate judge. Authorizes the Chief Judge of the Tax Court to appoint and reappoint magistrate judges for eight-year terms. Allows the removal of a magistrate judge for specified reasons, including incompetency, misconduct, neglect of duty, or physical or mental disability.

(Sec .209) Provides for the payment of annuities to surviving spouses and dependents of magistrate judges.

(Sec. 210) Establishes a retirement and annuity program for magistrate judges. Entitles magistrate judges who have attained the age of 65 with at least 14 years of service to retirement and annuity benefits. Sets forth provisions relating to benefits for magistrate judges upon failure of reappointment, retirement for disability, cost-of-living adjustments, and eligibility for lump-sum payments.

Establishes in the Treasury the Tax Court Judicial Officers' Retirement Fund for the financing of retirement and annuity benefits for magistrate judges.

Allows magistrate judges to participate in the Thrift Savings Plan.

(Sec. 211) Permits incumbent magistrate judges to elect participation in an annuity under the Civil Service Retirement System or the Federal Employees' Retirement System in lieu of the retirement and annuity program established by this Act.

(Sec. 212) Authorizes the Chief Judge of the Tax Court to recall retired magistrate judges for service. Limits the term of such service to 90 days in any calendar year.

]]> United States Tax Court Modernization Act Short Titles as Introduced United States Tax Court Modernization Act Short Titles as Reported to Senate United States Tax Court Modernization Act S Senate Display Title United States Tax Court Modernization Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide for the modernization of the United States Tax Court, and for other purposes. Reported to Senate 2005-04-28T04:00:00Z Introduced in Senate 2005-03-17T05:00:00Z 2005-04-28 Placed on Senate Legislative Calendar under General Orders. Calendar No. 96. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.