Engrossed
H. R. 5349
September 15, 2025
Mr. Moran (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
1. Short title; etc; 2. Authorization of subpoenas before hearings to facilitate settlements; 3. Authorization of special trial judges to hear additional cases and address contempt; 4. Disqualification of judges and special trial judges; 5. Clarification of Tax Court jurisdiction to apply equitable tolling in deficiency cases
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,