Improves services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.

The bill, known as the Tax Court Improvement Act, amends the Internal Revenue Code to enhance services provided to taxpayers by the Internal Revenue Service. It allows judges or special trial judges to issue subpoenas before hearings to facilitate settlements. It also authorizes special trial judges to hear additional cases and address contempt, and clarifies the Tax Court's jurisdiction to apply equitable tolling in deficiency cases. The bill includes provisions for disqualification of judges and special trial judges.

Improves services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.

The bill, known as the Tax Court Improvement Act, amends the Internal Revenue Code to enhance services provided to taxpayers by the Internal Revenue Service. It allows judges or special trial judges to issue subpoenas before hearings to facilitate settlements. It also authorizes special trial judges to hear additional cases and address contempt, and clarifies the Tax Court's jurisdiction to apply equitable tolling in deficiency cases. The bill includes provisions for disqualification of judges and special trial judges.