United States Tax Court Modernization Act

Summary

United States Tax Court Modernization Act - Amends the Internal Revenue Code to revise and add provisions relating to the U.S. Tax Court, including: (1) granting exclusive jurisdiction to the Tax Court over collection due process case appeals; (2) permitting the assignment of cases involving small employment tax disputes ($50,000 or less) to special trial judges; (3) confirming 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; (4) applying the filing fee for Tax Court petitions to all petitions filed in such Court; (5) permitting the Tax Court to establish its own personnel management system, including merit system and nondiscrimination requirements; and (6) requiring a portion of Tax Court practitioner fees to be used for services to pro se taxpayers. Revises and adds personnel provisions for Tax Court judges and employees, including: (1) allowance of indexed payments for survivors of assassinated judges with less than five years of service; (2) inclusion of active and retired Tax Court judges in the Federal employees group life insurance program (FEGLI); (3) authorizing the Tax Court to pay increases in the costs of FEGLI coverage for judges age 65 or over; (4) allowing Tax Court judges to participate in the Thrift Savings Plan (TSP); and (5) expanding the role of, and benefits for, active and retired magistrate judges.

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Documents

6 official files

• Reported to Senate (text)

  Reported to Senate · EN · 28 April 2005

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• Reported to Senate (PDF)

  Reported to Senate · EN · 28 April 2005

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• Reported to Senate with amendment(s)

  summary · EN · 28 April 2005

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• Introduced in Senate (text)

  Introduced in Senate · EN · 17 March 2005

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 17 March 2005

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• Introduced in Senate

  summary · EN · 17 March 2005

  Open at official source

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