II 

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. 

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

3 SECTION 1. AMENDMENT OF 1986 CODE; TABLE OF CON4 TENTS. 

5 (a) AMENDMENT OF 1986 CODE.—Except as other6 wise expressly provided, whenever in this Act an amend7 ment or repeal is expressed in terms of an amendment 

8 to, or repeal of, a section or other provision, the reference 


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1 shall be considered to be made to a section or other provi2 sion of the Internal Revenue Code of 1986. 

3 (b) TABLE OF CONTENTS.—The table of contents of 

4 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. 

5 TITLE I—TAXPAYER ACCESS TO 

6 UNITED STATES TAX COURT 

7 SEC. 101. FILING PERIOD FOR INTEREST ABATEMENT 

8 CASES. 

9 (a) IN GENERAL.—Subsection (h) of section 6404 is 

10 amended— 

11 (1) by striking ‘‘REVIEW OF DENIAL’’ in the 

12 heading and inserting ‘‘JUDICIAL REVIEW’’, and 

13 (2) by striking ‘‘if such action is brought’’ and 

14 all that follows in paragraph (1) and inserting ‘‘if 

15 such action is brought— 

16 ‘‘(A) at any time after the earlier of— 


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1 ‘‘(i) the date of the mailing of the 

2 Secretary’s final determination not to 

3 abate such interest, or 

4 ‘‘(ii) the date which is 180 days after 

5 the date of the filing with the Secretary (in 

6 such form as the Secretary may prescribe) 

7 of a claim for abatement under this sec8 tion, and 

9 ‘‘(B) not later than the date which is 180 

10 days after the date described in subparagraph 

11 (A)(i).’’. 

12 (b) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to claims for abatement of interest 

14 filed with the Secretary of the Treasury after the date of 

15 the enactment of this Act. 

16 SEC. 102. SMALL TAX CASE ELECTION FOR INTEREST 

17 ABATEMENT CASES. 

18 (a) IN GENERAL.—Subsection (f) of section 7463 is 

19 amended— 

20 (1) by striking ‘‘and’’ at the end of paragraph 

21 (1), 

22 (2) by striking the period at the end of para23 graph (2) and inserting ‘‘, and’’, and 

24 (3) by adding at the end the following new 

25 paragraph: 


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1 ‘‘(3) a petition to the Tax Court under section 

2 6404(h) in which the amount of the abatement 

3 sought does not exceed $50,000.’’. 

4 (b) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to cases pending as of the day after 

6 the date of the enactment of this Act, and cases com7 menced after such date of enactment. 

8 SEC. 103. VENUE FOR APPEAL OF SPOUSAL RELIEF AND 

9 COLLECTION CASES. 

10 (a) IN GENERAL.—Paragraph (1) of section 7482(b) 

11 is amended— 

12 (1) by striking ‘‘or’’ at the end of subparagraph 

13 (E), 

14 (2) by striking the period at the end of sub15 paragraph (F) and inserting a comma, and 

16 (3) by inserting after subparagraph (F) the fol17 lowing new subparagraphs: 

18 ‘‘(G) in the case of a petition under section 

19 6015(e), the legal residence of the petitioner, or 

20 ‘‘(H) in the case of a petition under sec21 tion 6320 or 6330— 

22 ‘‘(i) the legal residence of the peti23 tioner if the petitioner is an individual, and 


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1 ‘‘(ii) the principal place of business or 

2 principal office or agency if the petitioner 

3 is an entity other than an individual.’’. 

4 (b) EFFECTIVE DATE.— 

5 (1) IN GENERAL.—The amendments made by 

6 this section shall apply to petitions filed after the 

7 date of enactment of this Act. 

8 (2) EFFECT ON EXISTING PROCEEDINGS.— 

9 Nothing in this section shall be construed to create 

10 any inference with respect to the application of sec11 tion 7482 of the Internal Revenue Code of 1986 

12 with respect to court proceedings filed on or before 

13 the date of the enactment of this Act. 

14 SEC. 104. SUSPENSION OF RUNNING OF PERIOD FOR FIL15 ING PETITION OF SPOUSAL RELIEF AND COL16 LECTION CASES. 

17 (a) PETITIONS FOR SPOUSAL RELIEF.— 

18 (1) IN GENERAL.—Subsection (e) of section 

19 6015 is amended by adding at the end the following 

20 new paragraph: 

21 ‘‘(6) SUSPENSION OF RUNNING OF PERIOD FOR

22 FILING PETITION IN TITLE 11 CASES.—In the case 

23 of a person who is prohibited by reason of a case 

24 under title 11, United States Code, from filing a pe25 tition under paragraph (1)(A) with respect to a final 


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1 determination of relief under this section, the run2 ning of the period prescribed by such paragraph for 

3 filing such a petition with respect to such final de4 termination shall be suspended for the period during 

5 which the person is so prohibited from filing such a 

6 petition, and for 60 days thereafter.’’. 

7 (2) EFFECTIVE DATE.—The amendment made 

8 by this subsection shall apply to petitions filed under 

9 section 6015(e) of the Internal Revenue Code of 

10 1986 after the date of the enactment of this Act. 

11 (b) COLLECTION PROCEEDINGS.— 

12 (1) IN GENERAL.—Subsection (d) of section 

13 6330 is amended— 

14 (A) by striking ‘‘appeal such determination 

15 to the Tax Court’’ in paragraph (1) and insert16 ing ‘‘petition the Tax Court for review of such 

17 determination’’, 

18 (B) by striking ‘‘JUDICIAL REVIEW OF DE19 TERMINATION’’ in the heading of paragraph (1) 

20 and inserting ‘‘PETITION FOR REVIEW BY TAX

21 COURT’’, 

22 (C) by redesignating paragraph (2) as 

23 paragraph (3), and 

24 (D) by inserting after paragraph (1) the 

25 following new paragraph: 


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1 ‘‘(2) SUSPENSION OF RUNNING OF PERIOD FOR

2 FILING PETITION IN TITLE 11 CASES.—In the case 

3 of a person who is prohibited by reason of a case 

4 under title 11, United States Code, from filing a pe5 tition under paragraph (1) with respect to a deter6 mination under this section, the running of the pe7 riod prescribed by such subsection for filing such a 

8 petition with respect to such determination shall be 

9 suspended for the period during which the person is 

10 so prohibited from filing such a petition, and for 30 

11 days thereafter, and’’. 

12 (2) EFFECTIVE DATE.—The amendments made 

13 by this subsection shall apply to petitions filed under 

14 section 6330 of the Internal Revenue Code of 1986 

15 after the date of the enactment of this Act. 

16 (c) CONFORMING AMENDMENT.—Subsection (c) of 

17 section 6320 is amended by striking ‘‘(2)(B)’’ and insert18 ing ‘‘(3)(B)’’. 

19 SEC. 105. APPLICATION OF FEDERAL RULES OF EVIDENCE. 

20 (a) IN GENERAL.—Section 7453 is amended by strik21 ing ‘‘the rules of evidence applicable in trials without a 

22 jury in the United States District Court of the District 

23 of Columbia’’ and inserting ‘‘the Federal Rules of Evi24 dence’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to proceedings commenced after 

3 the date of the enactment of this Act and, to the extent 

4 that it is just and practicable, to all proceedings pending 

5 on such date. 

6 TITLE II—UNITED STATES TAX 

7 COURT ADMINISTRATION 

8 SEC. 201. JUDICIAL CONDUCT AND DISABILITY PROCE9 DURES. 

10 (a) IN GENERAL.—Part II of subchapter C of chap11 ter 76 is amended by adding at the end the following new 

12 section: 

13 ‘‘SEC. 7466. JUDICIAL CONDUCT AND DISABILITY PROCE14 DURES. 

15 ‘‘(a) IN GENERAL.—The Tax Court shall prescribe 

16 rules, consistent with the provisions of chapter 16 of title 

17 28, United States Code, establishing procedures for the 

18 filing of complaints with respect to the conduct of any 

19 judge or magistrate judge of the Tax Court and for the 

20 investigation and resolution of such complaints. In inves21 tigating and taking action with respect to any such com22 plaint, the Tax Court shall have the powers granted to 

23 a judicial council under such chapter. 

24 ‘‘(b) JUDICIAL COUNCIL.—The provisions of sections 

25 354(b) through 360 of title 28, United States Code, reVerDate Sep 11 2014 02:22 Apr 15, 2015 Jkt 049200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S903.PCS S903

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1 garding referral or certification to, and petition for review 

2 in the Judicial Conference of the United States, and action 

3 thereon, shall apply to the exercise by the Tax Court of 

4 the powers of a judicial council under subsection (a). The 

5 determination pursuant to section 354(b) or 355 of title 

6 28, United States Code, shall be made based on the 

7 grounds for removal of a judge from office under section 

8 7443(f), and certification and transmittal by the Con9 ference of any complaint shall be made to the President 

10 for consideration under section 7443(f). 

11 ‘‘(c) HEARINGS.— 

12 ‘‘(1) IN GENERAL.—In conducting hearings 

13 pursuant to subsection (a), the Tax Court may exer14 cise the authority provided under section 1821 of 

15 title 28, United States Code, to pay the fees and al16 lowances described in that section. 

17 ‘‘(2) REIMBURSEMENT FOR EXPENSES.—The 

18 Tax Court shall have the power provided under sec19 tion 361 of such title 28 to award reimbursement for 

20 the reasonable expenses described in that section. 

21 Reimbursements under this paragraph shall be made 

22 out of any funds appropriated for purposes of the 

23 Tax Court.’’. 


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1 (b) CLERICAL AMENDMENT.—The table of sections 

2 for part II of subchapter C of chapter 76 is amended by 

3 adding at the end the following new item: 

‘‘Sec. 7466. Judicial conduct and disability procedures.’’. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to proceedings commenced after 

6 the date which is 180 days after the date of the enactment 

7 of this Act and, to the extent just and practicable, all pro8 ceedings pending on such date. 

9 SEC. 202. ADMINISTRATION, JUDICIAL CONFERENCE, AND 

10 FEES. 

11 (a) IN GENERAL.—Part III of subchapter C of chap12 ter 76 is amended by inserting before section 7471 the 

13 following new sections: 

14 ‘‘SEC. 7470. ADMINISTRATION. 

15 ‘‘Notwithstanding any other provision of law, the Tax 

16 Court may exercise, for purposes of management, adminis17 tration, and expenditure of funds of the Court, the au18 thorities provided for such purposes by any provision of 

19 law (including any limitation with respect to such provi20 sion of law) applicable to a court of the United States (as 

21 that term is defined in section 451 of title 28, United 

22 States Code), except to the extent that such provision of 

23 law is inconsistent with a provision of this subchapter. 


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1 ‘‘SEC. 7470A. JUDICIAL CONFERENCE. 

2 ‘‘(a) JUDICIAL CONFERENCE.—The chief judge may 

3 summon the judges and magistrate judges of the Tax 

4 Court to an annual judicial conference, at such time and 

5 place as the chief judge shall designate, for the purpose 

6 of considering the business of the Tax Court and recom7 mending means of improving the administration of justice 

8 within the jurisdiction of the Tax Court. The Tax Court 

9 shall provide by its rules for representation and active par10 ticipation at such conferences by persons admitted to prac11 tice before the Tax Court and by other persons active in 

12 the legal profession. 

13 ‘‘(b) REGISTRATION FEE.—The Tax Court may im14 pose a reasonable registration fee on persons (other than 

15 judges and magistrate judges of the Tax Court) partici16 pating at judicial conferences convened pursuant to sub17 section (a). Amounts so received by the Tax Court shall 

18 be available to the Tax Court to defray the expenses of 

19 such conferences.’’. 

20 (b) DISPOSITION OF FEES.—Section 7473 is amend21 ed to read as follows: 

22 ‘‘SEC. 7473. DISPOSITION OF FEES. 

23 ‘‘Except as provided in sections 7470A and 7475, all 

24 fees received by the Tax Court pursuant to this title shall 

25 be deposited into a special fund of the Treasury to be 


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1 available to offset funds appropriated for the operation 

2 and maintenance of the Tax Court.’’. 

3 (c) CLERICAL AMENDMENTS.—The table of sections 

4 for part III of subchapter C of chapter 76 is amended 

5 by inserting before the item relating to section 7471 the 

6 following new items: 

‘‘Sec. 7470. Administration. 

‘‘Sec. 7470A. Judicial conference.’’. 

7 TITLE III—CLARIFICATION RE8 LATING TO UNITED STATES 

9 TAX COURT 

10 SEC. 301. CLARIFICATION RELATING TO UNITED STATES 

11 TAX COURT. 

12 Section 7441 is amended by adding at the end the 

13 following: ‘‘The Tax Court is not an agency of, and shall 

14 be independent of, the executive branch of the Govern15 ment.’’. 


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Calendar No. 37 

114TH CONGRESS 

1ST SESSION S. 903 

[Report No. 114–14] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

States Tax Court. improve access and administration of the United 

APRIL 14, 2015 

Read twice and placed on the calendar 


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