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S. Rept. 114-14 1 (2015-04-14)

handle is hein.congrecreports/crptxsch0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 37 114TH CONGRESS REPORT 1st Session SENATE 114-14 IMPROVE ACCESS AND ADMINISTRATION OF THE UNITED STATES TAX COURT APRIL 14, 2015.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT [To accompany S. 903] The Committee on Finance, having considered an original bill, S. 903, to amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court, having consid- ered the same, reports favorably thereon without amendment and recommends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND ................................................................... 2 II. EXPLANATION OF THE BILL ...................................................................... 2 A. Access to the United States Tax Court ............................................... 2 1. Filing period for interest abatement cases (sec. 101 of the bill and sec. 6404 of the Code) .................................................. 2 2. Small tax case election for interest abatement cases (sec. 102 of the bill and secs. 6404 and 7463 of the Code) ............... 3 3. Venue for appeal of spousal relief and collection cases (sec. 103 of the bill and sec. 7482 of the Code) ................................ 4 4. Suspension of running of period for filing petition of spousal relief and collection cases (sec. 104 of the bill and secs. 6015 and 6330 of the Code) ....................................................... 5 5. Application of federal rules of evidence (sec. 105 of the bill and sec. 7453 of the Code) ......................................................... 6 B. U.S. Tax Court Administration ........................................................... 7 1. Judicial conduct and disability procedures (sec. 201 of the bill and new sec. 7466 of the Code) .......................................... 7 2. Administration, judicial conference, and fees (sec. 202 of the bill; Code sec. 7473; and new secs. 7470 and 7470A of the C ode) ........................................................................................... 8 C. Clarification relating to the United States Tax Court (sec. 301 of the bill and sec. 7441 of the Code) .............................................. 9 49-010

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