Amends the Internal Revenue Code to increase to $5,000 the jurisdictional ceiling on taxpayer disputes involving deficiencies or overpayments to which small tax case procedures will be applied in the United States Tax Court.
Authorizes the chief judge of the Tax Court to assign small tax cases ($5,000 or less) to commissioners of the court. Authorizes a commissioner of the Tax Court to administer oaths and to procure the testimony of witnesses.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means, H. Rept. 95-1609.
Reported to House from the Committee on Ways and Means, H. Rept. 95-1609.
Measure called up by unanimous consent in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House.
Measure passed House.
Referred to Senate Committee on Finance.
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