H.R. 5349 · Where this bill is now
Passed both chambers
House: Passed Dec 1, 2025, by voice vote; Senate: Passed Sep 30, 2026, by unanimous consent
What this bill does
In plain words · AI-written from the official summaryExpands Tax Court subpoena and deadline power
The Tax Court is the place where people and businesses can challenge the IRS when they disagree about taxes owed. This bill gives Tax Court more tools to do its job: it can now issue subpoenas to get documents and information from anyone involved in a case (not just during hearings), it can extend filing deadlines when fairness calls for it, and special trial judges can impose fines and jail time for people who don't follow court orders.
How it affects you
If you're involved in a tax dispute with the IRS, these changes could help your case move forward more smoothly—the Tax Court would have more flexibility to get the evidence it needs and more power to handle delays. The changes mainly affect people and businesses going through Tax Court, as well as those working in the tax system.
Read the official summary (Introduced in House, Sep 15, 2025)
Tax Court Improvement Act
This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.
The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)
The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.
The bill also
• expands the type of Tax Court proceedings for which special trial judges may be appointed,
• authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
• requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 5349
AN ACT
Tax Court Improvement Act
TAS Act
Sponsor: Rep. Nathaniel Moran (R-TX-1) · Introduced Sep 15, 2025 · Taxation · 5 versions of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Sep 30, 2026: “Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.”