WASHINGTON, D.C. – Today, Ways and Means Committee Chairman Jason Smith (MO-08) delivered the following remarks during debate in the U.S. House of Representatives on H.R. 5349, the Tax Court Improvement Act.

As prepared for delivery.

“I rise in support of the Tax Court Improvement Act, bipartisan legislation introduced by Representatives Nathaniel Moran and Terri Sewell. As a former judge, Congressman Moran knows the importance of fully protecting Americans’ legal rights and due process, and I appreciate his leadership on this issue.

“This bill strengthens taxpayer rights during judicial proceedings before the U.S. Tax Court.

“The court will be able to more expeditiously resolve cases as the legislation enhances the efficiency of its judicial review to the benefit of the taxpayer. This will increase the court’s productivity, and Tax Court judges will also be held to the same disqualification standards as other judges. Finally, the court will now have the ability to extend taxpayer deadlines where timely filing is impractical. 

“The U.S. Tax Court is the only venue where taxpayers can dispute a tax estimate without first paying that tax. Taxpayers must stand on equal footing when going toe-to-toe with the IRS. Without the guarantee of rights, taxpayers are put in a situation where the IRS is essentially saying ‘Heads, I win; Tails, you lose.’

“I ask my colleagues to stand with American taxpayers and support this legislation.”