S 753 · 108th Congress 2003–2005, ended

Tax Court Modernization Act

Introduced Apr 1, 2003 Originated Senate Sponsor Orrin G. Hatch R-UT

Fact sheet

Latest action · May 5, 2003 Placed on Senate Legislative Calendar under General Orders. Calendar No. 84.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedApr 1, 2003
Passed SenateNot reached
Passed HouseNot reached
To the PresidentNot reached
Became lawNot reached

Summary

(This measure has not been amended since it was introduced in the House on April 1, 2003. However, because action occurred on the measure, the summary has been expanded.)

Tax Court Modernization Act - Title I: Tax Court Procedure - (Sec. 101) Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court. (Currently, if the Tax Court does not have jurisdiction of the underlying tax liability appeal is to a U.S. district court.)

(Sec. 102) Permits the Tax Court to assign proceedings to decide small (under $50,000) employment tax dispute cases to special trial judges.

(Sec. 103) Confirms 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.

(Sec. 104) Expands the authority of the Tax Court to charge up to a $60 filing fee to include all cases commenced by the filing of a petition.

(Sec. 105) Permits the Tax Court to establish its own personnel management system and establishes system requirements, including merit system and nondiscrimination requirements.

(Sec. 106) Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.

Title II: Tax Court Pension and Compensation - (Sec. 201) Revises provisions concerning annuities for survivors of Tax Court judges, including permitting the annuity payments for the survivors of assassinated judges with less than five years of service and Tax Court survivor annuity cost-of-living benefit increases based on Civil Service Retirement System increases.

(Sec. 203) Provides for FEGLI participation for Tax Court judges.

(Sec. 204) Authorizes payment of FEGLI premium increases for judges over age 65.

(Sec. 205) Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.

(Sec. 206) Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.

(Sec. 207) Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.

(Sec. 208) Revises provisions concerning special trial judges to permit the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms. Sets forth provisions concerning removal, salary, and leave.

(Sec. 209) Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.

(Sec. 210) Establishes a retirement and annuity program for magistrate judges.

(Sec. 211) Makes special retirement annuity provisions for incumbent magistrate judges.

(Sec. 212) Establishes rules for the recall of retired magistrate judges.

Cosponsors 3

Members who signed on, in the order they did. All signed on Apr 1, 2003.

Seat	Cosponsor		Signed on
R-IA	Chuck Grassley	Original	Apr 1, 2003
D-LA	John B. Breaux	Original	Apr 1, 2003
D-MT	Max Baucus	Original	Apr 1, 2003

Actions 6

Everything that happened, newest first.

May 5, 2003Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42.
May 5, 2003Placed on Senate Legislative Calendar under General Orders. Calendar No. 84.
Apr 2, 2003Committee on Finance. Ordered to be reported without amendment favorably.
Apr 1, 2003Introduced in Senate
Apr 1, 2003Read twice and referred to the Committee on Finance.

Show all 6 actions

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.