Tax Court Modernization Act

Bill: 108-s-753
Sponsor: Sen. Hatch, Orrin G. [R-UT]
Introduced: 2003-04-01 in the Senate
Policy area: Taxation
Subjects: Annuities
Appellate procedure
Civil service retirement
Cost of living adjustments
Due process of law
Economics and Public Finance
Education
Finance and Financial Sector
Government Operations and Politics
Government employees' life insurance
Higher education
Insurance premiums
Judges
Judicial compensation
Judicial tenure
Labor and Employment
Law
Leave of absence
Legal education
Legal fees
Magistrates
Survivors' benefits
Tax administration
Tax courts
Taxpayers
Teacher salaries
User charges

Summary:
action_date: 2003-04-01
text: Tax Court Modernization Act - Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court.
Permits the Tax Court to assign proceedings to decide small employment tax dispute cases to special trial judges.
Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases.
Permits the Tax Court to charge up to a $60 fling fee in all cases commenced by the filing of a petition.
Permits the Tax Court to establish its own personnel management system and establishes system requirements.
Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.
Revises provisions concerning annuities for survivors of Tax Court judges.
Provides for FEGLI participation for Tax Court judges.
Authorizes payment of FEGLI premium increases for judges over age 65.
Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.
Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.
Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.
Permits the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms.
Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.
Establishes a retirement and annuity program for magistrate judges.
Makes special retirement annuity provisions for incumbent magistrate judges.
Establishes rules for the recall of retired magistrate judges.
action_date: 2003-05-05
text: 
(This measure has not been amended since it was introduced in the House on April 1, 2003. However, because action occurred on the measure, the summary has been expanded.)
 
Tax Court Modernization Act - 
Title I: Tax Court Procedure
 - (Sec. 101) Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court. (Currently, if the Tax Court does not have jurisdiction of the underlying tax liability appeal is to a U.S. district court.)
(Sec. 102) Permits the Tax Court to assign proceedings to decide small (under $50,000) employment tax dispute cases to special trial judges.
(Sec. 103) Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the U.S. district courts and the U.S. Court of Federal Claims. 
(Sec. 104) Expands the authority of the Tax Court to charge up to a $60 filing fee to include all cases commenced by the filing of a petition. 
(Sec. 105) Permits the Tax Court to establish its own personnel management system and establishes system requirements, including merit system and nondiscrimination requirements.
(Sec. 106) Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.

Title II: Tax Court Pension and Compensation 
- (Sec. 201) Revises provisions concerning annuities for survivors of Tax Court judges, including permitting the annuity payments for the survivors of assassinated judges with less than five years of service and Tax Court survivor annuity cost-of-living benefit increases based on Civil Service Retirement System increases.
(Sec. 203) Provides for FEGLI participation for Tax Court judges.
(Sec. 204) Authorizes payment of FEGLI premium increases for judges over age 65.
(Sec. 205) Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.
(Sec. 206) Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.
(Sec. 207) Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.
(Sec. 208) Revises provisions concerning special trial judges to permit the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms. Sets forth provisions concerning removal, salary, and leave.
(Sec. 209) Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.
(Sec. 210) Establishes a retirement and annuity program for magistrate judges.
(Sec. 211) Makes special retirement annuity provisions for incumbent magistrate judges. 
(Sec. 212) Establishes rules for the recall of retired magistrate judges.

Legislative actions:
action_date: 2003-05-05
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 84.
action_date: 2003-05-05
text: Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42.
action_date: 2003-05-05
text: Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42.
action_date: 2003-04-02
text: Committee on Finance. Ordered to be reported without amendment favorably.
action_date: 2003-04-01
text: Read twice and referred to the Committee on Finance.
action_date: 2003-04-01
text: Sponsor introductory remarks on measure. (CR S4635-4636)
action_date: 2003-04-01
text: Introduced in Senate