[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