II 

109TH CONGRESS 

1ST SESSION S. 2092 

To amend the Internal Revenue Code of 1986 to authorize review by the 

Joint Committee on Tax of Federal income tax returns of United States 

Supreme Court nominees, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 13, 2005 

Mr. BAUCUS introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to authorize 

review by the Joint Committee on Tax of Federal income 

tax returns of United States Supreme Court nominees, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Supreme Court Tax 

5 Accountability Act of 2005’’. 

6 SEC. 2. FINDINGS AND SENSE OF CONGRESS. 

7 (a) FINDINGS.—Congress finds the following: 
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1 (1) The Internal Revenue Service estimates 

2 that the United States Government annually fails to 

3 collect over $300,000,000,000 in Federal taxes le4 gally owed due to taxpayer noncompliance with the 

5 Nation’s tax laws. 

6 (2) Collection of taxes legally owed would en7 able the Government to fully fund the annual medi8 care costs of America’s sick and elderly and substan9 tially reduce the annual Federal budget deficit. 

10 (3) The Senate Finance Committee’s due dili11 gence process requires that nominees, including Cab12 inet Secretaries and Tax Court judges, provide their 

13 Federal income tax returns for the preceding 3 years 

14 for an independent review by appropriate tax law ex15 perts in the Senate. 

16 (4) Every day, Federal judges determine facts 

17 and render decisions on the application of the Na18 tion’s tax laws. Those who are nominated to stand 

19 in judgment of others, including Justices of the 

20 United States Supreme Court, must themselves as21 sure the American public that they have faithfully 

22 complied with the Nation’s tax laws. 

23 (b) SENSE OF CONGRESS.—It is the sense of Con24 gress that individuals nominated by the President for posi25 tions on the United States Supreme Court should have 
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1 complied with the Nation’s tax laws at a level beyond re2 proach. This requires a complete and independent review 

3 of the nominee’s Federal income tax returns by appro4 priate tax law experts in the Senate in a manner that does 

5 not compromise the confidential protection afforded such 

6 tax returns. 

7 SEC. 3. JOINT TAX COMMITTEE REVIEW OF FEDERAL IN8 COME TAX RETURNS OF UNITED STATES SU9 PREME COURT NOMINEES. 

10 (a) IN GENERAL.—Section 8022 of the Internal Rev11 enue Code of 1986 is amended by redesignating paragraph 

12 (4) as paragraph (5) and by inserting after paragraph (3) 

13 the following new paragraph: 

14 ‘‘(4) REVIEW OF SUPREME COURT NOMINEE

15 FEDERAL INCOME TAX RETURNS.—Within 30 days 

16 after the date of the submission to the Senate of a 

17 Presidential nominee to the United States Supreme 

18 Court, to obtain and inspect under section 

19 6103(f)(1) the income returns of such nominee for 

20 the preceding 3 taxable years and to report to the 

21 chairman and the ranking minority member of the 

22 Committee on Finance and the Committee on the 

23 Judiciary on whether such returns reflect compliance 

24 with this title.’’. 
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1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to nominee submissions made after 

3 the date of the enactment of this Act. 

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