Tax Court Improvement Act

This bill gives the U.S. Tax Court new powers and changes some of its procedures. The Tax Court would be able to issue subpoenas to get documents and other items from people involved in tax cases, even when there isn't a scheduled hearing. The court could also extend deadlines for filing petitions when it would be fair to do so. The bill allows special trial judges to handle more types of cases and gives them authority to fine people up to $5,000 or jail them for up to 30 days for contempt of court.

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