[Congressional Record Volume 164, Number 45 (Wednesday, March 14, 2018)]
[House]
[Page H1570]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




           PROTECTING ACCESS TO THE COURTS FOR TAXPAYERS ACT

  Mr. ISSA. Mr. Speaker, I move to suspend the rules and pass the bill 
(H.R. 3996) to amend title 28, United States Code, to permit other 
courts to transfer certain cases to United States Tax Court.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 3996

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Protecting Access to the 
     Courts for Taxpayers Act''.

     SEC. 2. TRANSFER OF CERTAIN CASES.

       Section 1631 of title 28, United States Code, is amended by 
     inserting ``(or, for cases within the jurisdiction of the 
     United States Tax Court, to that court)'' after ``any other 
     such court''.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
California (Mr. Issa) and the gentleman from Georgia (Mr. Johnson) each 
will control 20 minutes.
  The Chair recognizes the gentleman from California.


                             General Leave

  Mr. ISSA. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days within which to revise and extend their remarks 
and to include extraneous material on H.R. 3996, currently under 
consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  There was no objection.
  Mr. ISSA. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, American taxpayers fighting the Internal Revenue Service 
deserve their day in court. Not every taxpayer who thinks the IRS is 
wrong is right, but not every time the IRS brings a case are they 
right.
  The Tax Court is a unique creation of Congress. It is, in fact, an 
article 1 court specifically created and dedicated to tax issues.
  The Tax Court has the expertise necessary to hear complex or, in some 
cases, simple tax cases. Any situation in which a taxpayer is unable to 
contest an IRS action, therefore, would be simply unacceptable.

                              {time}  1515

  Unfortunately, the problem today is that, due to an oversight in the 
Federal law, you can find yourself in a situation, by filing in good 
faith, not to be able to use a Tax Court. Unlike the IRS, not all 
taxpayers know about the requirement to file tax disputes in the Tax 
Court. Some taxpayers, in good faith, file in their local district 
court, which is wrong, and by the time it is discovered, their 
opportunity to file in Tax Court has expired.
  Today, when a Federal Tax Court judge recognizes the improper venue, 
under current law he is prevented from simply transferring the case to 
Tax Court, where it rightfully belongs. By the time this happens, the 
taxpayer usually has lost their day in court since they only have a 
short time in which to ask for the Tax Court.
  Because of this oversight in the Federal law, I, along with the 
ranking member of the full Judiciary Committee, introduced the 
Protecting Access to the Courts for Taxpayers Act. The legislation, 
quite simply, fixes this error that impacts dozens and dozens of 
Americans repeatedly every year. It is supported by advocates in the 
Judicial Conference and the Tax Courts.
  It just makes sense, Mr. Speaker, that, in fact, getting your day in 
court should not be nullified by an actual petition to a court 
erroneously not recognized in time. In any other case in which you file 
in Federal court, if the court determines it is not an appropriate 
venue, the case is transferred. This is a lone exception.
  I want to thank my colleague from Georgia for his support in this 
legislation and for his help in making sure it was drafted accurately.
  Mr. Speaker, I reserve the balance of my time.
  Mr. JOHNSON of Georgia. Mr. Speaker, I yield myself such time as I 
may consume.
  Mr. Speaker, I rise in strong support of H.R. 3996, the Protecting 
Access to the Courts for Taxpayers Act. This bipartisan legislation 
would ensure that taxpayers who mistakenly file certain claims in the 
wrong venue will still have their day in court.
  Under current law, when a Federal court does not have jurisdiction 
over a case, it typically may transfer that case to the appropriate 
Federal court that does have proper jurisdiction. However, due to a 
quirk in the law, the United States Tax Court is not authorized to have 
misfiled cases transferred to it, even when the Tax Court is the 
proper--and, in many cases, the only--court with jurisdiction to hear 
the case.
  This legislation will remedy that flaw in the law and enable Federal 
courts to transfer cases directly to the Tax Court when appropriate. 
The need for this bill is not simply a matter of judicial efficiency; 
it is fundamentally one of access to justice.
  The Tax Court was established to resolve disputes between taxpayers 
and the Internal Revenue Service, and many taxpayers choose to 
represent themselves in Tax Court proceedings. Unfortunately, these 
litigants--lacking legal representation--make procedural errors, 
including filing in the wrong court.
  In most instances, by the time a taxpayer's claim is dismissed for 
lack of jurisdiction, the strict guidelines and deadlines for filing in 
the Tax Court--generally 90 days or fewer--have long passed, and the 
taxpayer is then barred from filing a claim altogether.
  By allowing these cases to be transferred directly to the Tax Court, 
H.R. 3996 ensures that the case will retain its original filing date 
and the taxpayer will be able to preserve his or her claim. As a result 
of this modest but significant amendment to current law, this bill will 
protect the right of taxpayers to be heard in court.
  I appreciate the efforts of the various Tax Court representatives who 
are bringing this issue to our attention and for their guidance in 
helping us to develop the legislation.
  Mr. Speaker, in closing, I would like to acknowledge H.R. 3996's 
author, my friend, Representative Darrell Issa, whose leadership on 
this issue is to be commended. Accordingly, I urge my colleagues to 
support this bill.
  Mr. Speaker, I yield back the balance of my time.
  Mr. ISSA. Mr. Speaker, I am with my friend, and would like to 
associate all of my further comments with his. So, again, I urge 
support for this bipartisan legislation.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from California (Mr. Issa) that the House suspend the rules 
and pass the bill, H.R. 3996.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill was passed.
  A motion to reconsider was laid on the table.

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