Short title; etc

(a) Short title This Act may be cited as the Tax Court Improvement Act. (b) Amendment of 1986 code Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to 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. (c) References to Secretary For purposes of this Act, the term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (d) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; etc. Sec. 2. Authorization of subpoenas before hearings to facilitate settlements. Sec. 3. Authorization of special trial judges to hear additional cases and address contempt. Sec. 4. Disqualification of judges and special trial judges. Sec. 5. Clarification of Tax Court jurisdiction to apply equitable tolling in deficiency cases.