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H. Rept. 119-335 1 (2025-10-03)

handle is hein.congrecreports/crptxahsu0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP 119TH CONGRESS REPORT 1st Session HOUSE OF REPRESENTATIVES 119-335 TAX COURT IMPROVEMENT ACT OCTOBER 3, 2025.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. SMITH of Missouri, from the Committee on Ways and Means, submitted the following REPORT [To accompany H.R. 5349] The Committee on Ways and Means, to whom was referred the bill (H.R. 5349) to amend the Internal Revenue Code of 1986 to im- prove services provided to taxpayers by the Internal Revenue Serv- ice by providing greater judicial review, having considered the same, reports favorably thereon with an amendment and rec- ommends that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ............................................................... 3 A. Purpose and Sum m ary ..................................................................... 3 B. Background and Need for Legislation .................... 4 C. Legislative H istory ............................................................................ 4 D . Designated H earing .......................................................................... 5 II. EXPLANATION OF THE BILL .................................................................. 5 A. Authorization of Subpoenas Before Hearings to Facilitate Settle- m ents .............................................................................................. . 5 B. Authorization of Special Trial Judges to Hear Additional Cases and Address Contem pt ................................................................... 6 C. Disqualification of Judges and Special Trial Judges ..................... 7 D. Clarification of Tax Court Jurisdiction to Apply Equitable Toll- ing in D eficiency Cases .................................................................. 8 III. VOTES OF THE COM M ITTEE .................................................................... 11 IV. BUDGET EFFECTS OF THE BILL ........................................................... 11 A. Committee Estimate of Budgetary Effects .................. 11 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority .................................................................. 12 C. Cost Estimate Prepared by the Congressional Budget Office ....... 12 V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF TH E H O U SE .............................................................................................. 12 A. Committee Oversight Findings and Recommendations ................ 12 B. Statement of General Performance Goals and Objectives ............. 12 C. Applicability of House Rule XXI, Clause 5(b) ................................. 13 D. Information Relating to Unfunded Mandates ................ 13 69-006