The Taxpayer Assistance and Service Act: Title III: Judicial Review

This article is the third in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the Internal Revenue Service (“IRS”). This article examines the provisions of Title III of the TAS Act, titled “Judicial Review.” Title III expands the jurisdiction and powers of the United States Tax Court. Its provisions address longstanding limitations on Tax Court authority... By: Fox Rothschild LLP