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![handle is hein.congrecreports/crptxabch0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Gp
115TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 115-598
PROTECTING ACCESS TO THE COURTS FOR TAXPAYERS
ACT
MARCH 14, 2018.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. GOODLATTE, from the Committee on the Judiciary,
submitted the following
REPORT
[To accompany H.R. 3996]
[Including cost estimate of the Congressional Budget Office]
The Committee on the Judiciary, to whom was referred the bill
(H.R. 3996) to amend title 28, United States Code, to permit other
courts to transfer certain cases to United States Tax Court, having
considered the same, report favorably thereon without amendment
and recommend that the bill do pass.
CONTENTS
Page
Purpose and Sum m ary ........................................................................................... 1
Background and Need for the Legislation ............................................................ 2
H earings ................................................................................................................... 2
Com m ittee Consideration ....................................................................................... 2
C om m ittee V otes ...................................................................................................... 2
Com m ittee Oversight Findings ............................................................................... 2
New Budget Authority and Tax Expenditures ...................................................... 2
Congressional Budget Office Cost Estimate .......................................................... 3
Duplication of Federal Program s ........................................................................... 4
Disclosure of Directed Rule M akings .................................................................... 4
Performance Goals and Objectives ......................................................................... 4
Advisory on Earm arks ............................................................................................ . 4
Section-by-Section Analysis .................................................................................... 4
Changes in Existing Law Made by the Bill, as Reported ..................................... 4
Purpose and Summary
H.R. 3996 would expand the existing statutory authority for Arti-
cle III judges to transfer misfiled cases that belong in Article III
courts to cover misfiled tax cases that belong in the United States
Tax Court to that Court.
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