text: SECTION 1. AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
  
      (a) Amendment of 1986 Code.--Except as otherwise expressly 
  provided, whenever in this Act an amendment or repeal is expressed in 
  terms of an amendment to, or repeal of, a section or other provision, 
  the reference shall be considered to be made to a section or other 
  provision of the Internal Revenue Code of 1986.
      (b) Table of Contents.--The table of contents of this Act is as 
  follows:
  
  Sec. 1. Amendment of 1986 Code; table of contents.
            TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT
  
  Sec. 101. Filing period for interest abatement cases.
  Sec. 102. Small tax case election for interest abatement cases.
  Sec. 103. Venue for appeal of spousal relief and collection cases.
  Sec. 104. Suspension of running of period for filing petition of 
                              spousal relief and collection cases.
  Sec. 105. Application of Federal rules of evidence.
              TITLE II--UNITED STATES TAX COURT ADMINISTRATION
  
  Sec. 201. Judicial conduct and disability procedures.
  Sec. 202. Administration, judicial conference, and fees.
        TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT
  
  Sec. 301. Clarification relating to United States Tax Court.
  
            TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT
  
  SEC. 101. FILING PERIOD FOR INTEREST ABATEMENT CASES.
  
      (a) In General.--Subsection (h) of section 6404 is amended--
              (1) by striking ``Review of Denial'' in the heading and 
          inserting ``Judicial Review'', and
              (2) by striking ``if such action is brought'' and all that 
          follows in paragraph (1) and inserting ``if such action is 
          brought--
                      ``(A) at any time after the earlier of--
                              ``(i) the date of the mailing of the 
                          Secretary's final determination not to abate 
                          such interest, or
                              ``(ii) the date which is 180 days after the 
                          date of the filing with the Secretary (in such 
                          form as the Secretary may prescribe) of a claim 
                          for abatement under this section, and
                      ``(B) not later than the date which is 180 days 
                  after the date described in subparagraph (A)(i).''.
      (b) Effective Date.--The amendments made by this section shall 
  apply to claims for abatement of interest filed with the Secretary of 
  the Treasury after the date of the enactment of this Act.
  
  SEC. 102. SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES.
  
      (a) In General.--Subsection (f) of section 7463 is amended--
              (1) by striking ``and'' at the end of paragraph (1),
              (2) by striking the period at the end of paragraph (2) and 
          inserting ``, and'', and
              (3) by adding at the end the following new paragraph:
              ``(3) a petition to the Tax Court under section 6404(h) in 
          which the amount of the abatement sought does not exceed 
          $50,000.''.
      (b) Effective Date.--The amendments made by this section shall 
  apply to cases pending as of the day after the date of the enactment of 
  this Act, and cases commenced after such date of enactment.
  
  SEC. 103. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION CASES.
  
      (a) In General.--Paragraph (1) of section 7482(b) is amended--
              (1) by striking ``or'' at the end of subparagraph (E),
              (2) by striking the period at the end of subparagraph (F) 
          and inserting a comma, and
              (3) by inserting after subparagraph (F) the following new 
          subparagraphs:
                      ``(G) in the case of a petition under section 
                  6015(e), the legal residence of the petitioner, or
                      ``(H) in the case of a petition under section 6320 
                  or 6330--
                              ``(i) the legal residence of the petitioner 
                          if the petitioner is an individual, and
                              ``(ii) the principal place of business or 
                          principal office or agency if the petitioner is 
                          an entity other than an individual.''.
      (b) Effective Date.--
              (1) In general.--The amendments made by this section shall 
          apply to petitions filed after the date of enactment of this 
          Act.
              (2) Effect on existing proceedings.--Nothing in this 
          section shall be construed to create any inference with respect 
          to the application of section 7482 of the Internal Revenue Code 
          of 1986 with respect to court proceedings filed on or before 
          the date of the enactment of this Act.
  
  SEC. 104. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF 
                SPOUSAL RELIEF AND COLLECTION CASES.
  
      (a) Petitions for Spousal Relief.--
              (1) In general.--Subsection (e) of section 6015 is amended 
          by adding at the end the following new paragraph:
              ``(6) Suspension of running of period for filing petition 
          in title 11 cases.--In the case of a person who is prohibited 
          by reason of a case under title 11, United States Code, from 
          filing a petition under paragraph (1)(A) with respect to a 
          final determination of relief under this section, the running 
          of the period prescribed by such paragraph for filing such a 
          petition with respect to such final determination shall be 
          suspended for the period during which the person is so 
          prohibited from filing such a petition, and for 60 days 
          thereafter.''.
              (2) Effective date.--The amendment made by this subsection 
          shall apply to petitions filed under section 6015(e) of the 
          Internal Revenue Code of 1986 after the date of the enactment 
          of this Act.
      (b) Collection Proceedings.--
              (1) In general.--Subsection (d) of section 6330 is 
          amended--
                      (A) by striking ``appeal such determination to the 
                  Tax Court'' in paragraph (1) and inserting ``petition 
                  the Tax Court for review of such determination'',
                      (B) by striking ``Judicial review of 
                  determination'' in the heading of paragraph (1) and 
                  inserting ``Petition for review by tax court'',
                      (C) by redesignating paragraph (2) as paragraph 
                  (3), and
                      (D) by inserting after paragraph (1) the following 
                  new paragraph:
              ``(2) Suspension of running of period for filing petition 
          in title 11 cases.--In the case of a person who is prohibited 
          by reason of a case under title 11, United States Code, from 
          filing a petition under paragraph (1) with respect to a 
          determination under this section, the running of the period 
          prescribed by such subsection for filing such a petition with 
          respect to such determination shall be suspended for the period 
          during which the person is so prohibited from filing such a 
          petition, and for 30 days thereafter, and''.
              (2) Effective date.--The amendments made by this subsection 
          shall apply to petitions filed under section 6330 of the 
          Internal Revenue Code of 1986 after the date of the enactment 
          of this Act.
      (c) Conforming Amendment.--Subsection (c) of section 6320 is 
  amended by striking ``(2)(B)'' and inserting ``(3)(B)''.
  
  SEC. 105. APPLICATION OF FEDERAL RULES OF EVIDENCE.
  
      (a) In General.--Section 7453 is amended by striking ``the rules of 
  evidence applicable in trials without a jury in the United States 
  District Court of the District of Columbia'' and inserting ``the 
  Federal Rules of Evidence''.
      (b) Effective Date.--The amendment made by this section shall apply 
  to proceedings commenced after the date of the enactment of this Act 
  and, to the extent that it is just and practicable, to all proceedings 
  pending on such date.
  
              TITLE II--UNITED STATES TAX COURT ADMINISTRATION
  
  SEC. 201. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.
  
      (a) In General.--Part II of subchapter C of chapter 76 is amended 
  by adding at the end the following new section:
  
  ``SEC. 7466. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.
  
      ``(a) In General.--The Tax Court shall prescribe rules, consistent 
  with the provisions of chapter 16 of title 28, United States Code, 
  establishing procedures for the filing of complaints with respect to 
  the conduct of any judge or magistrate judge of the Tax Court and for 
  the investigation and resolution of such complaints. In investigating 
  and taking action with respect to any such complaint, the Tax Court 
  shall have the powers granted to a judicial council under such chapter.
      ``(b) Judicial Council.--The provisions of sections 354(b) through 
  360 of title 28, United States Code, regarding referral or 
  certification to, and petition for review in the Judicial Conference of 
  the United States, and action thereon, shall apply to the exercise by 
  the Tax Court of the powers of a judicial council under subsection (a). 
  The determination pursuant to section 354(b) or 355 of title 28, United 
  States Code, shall be made based on the grounds for removal of a judge 
  from office under section 7443(f), and certification and transmittal by 
  the Conference of any complaint shall be made to the President for 
  consideration under section 7443(f).
      ``(c) Hearings.--
              ``(1) In general.--In conducting hearings pursuant to 
          subsection (a), the Tax Court may exercise the authority 
          provided under section 1821 of title 28, United States Code, to 
          pay the fees and allowances described in that section.
              ``(2) Reimbursement for expenses.--The Tax Court shall have 
          the power provided under section 361 of such title 28 to award 
          reimbursement for the reasonable expenses described in that 
          section. Reimbursements under this paragraph shall be made out 
          of any funds appropriated for purposes of the Tax Court.''.
      (b) Clerical Amendment.--The table of sections for part II of 
  subchapter C of chapter 76 is amended by adding at the end the 
  following new item:
  
  ``Sec. 7466. Judicial conduct and disability procedures.''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to proceedings commenced after the date which is 180 days after 
  the date of the enactment of this Act and, to the extent just and 
  practicable, all proceedings pending on such date.
  
  SEC. 202. ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES.
  
      (a) In General.--Part III of subchapter C of chapter 76 is amended 
  by inserting before section 7471 the following new sections:
  
  ``SEC. 7470. ADMINISTRATION.
  
      ``Notwithstanding any other provision of law, the Tax Court may 
  exercise, for purposes of management, administration, and expenditure 
  of funds of the Court, the authorities provided for such purposes by 
  any provision of law (including any limitation with respect to such 
  provision of law) applicable to a court of the United States (as that 
  term is defined in section 451 of title 28, United States Code), except 
  to the extent that such provision of law is inconsistent with a 
  provision of this subchapter.
  
  ``SEC. 7470A. JUDICIAL CONFERENCE.
  
      ``(a) Judicial Conference.--The chief judge may summon the judges 
  and magistrate judges of the Tax Court to an annual judicial 
  conference, at such time and place as the chief judge shall designate, 
  for the purpose of considering the business of the Tax Court and 
  recommending means of improving the administration of justice within 
  the jurisdiction of the Tax Court. The Tax Court shall provide by its 
  rules for representation and active participation at such conferences 
  by persons admitted to practice before the Tax Court and by other 
  persons active in the legal profession.
      ``(b) Registration Fee.--The Tax Court may impose a reasonable 
  registration fee on persons (other than judges and magistrate judges of 
  the Tax Court) participating at judicial conferences convened pursuant 
  to subsection (a). Amounts so received by the Tax Court shall be 
  available to the Tax Court to defray the expenses of such 
  conferences.''.
      (b) Disposition of Fees.--Section 7473 is amended to read as 
  follows:
  
  ``SEC. 7473. DISPOSITION OF FEES.
  
      ``Except as provided in sections 7470A and 7475, all fees received 
  by the Tax Court pursuant to this title shall be deposited into a 
  special fund of the Treasury to be available to offset funds 
  appropriated for the operation and maintenance of the Tax Court.''.
      (c) Clerical Amendments.--The table of sections for part III of 
  subchapter C of chapter 76 is amended by inserting before the item 
  relating to section 7471 the following new items:
  
  ``Sec. 7470. Administration.
  ``Sec. 7470A. Judicial conference.''.
  
        TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT
  
  SEC. 301. CLARIFICATION RELATING TO UNITED STATES TAX COURT.
  
      Section 7441 is amended by adding at the end the following: ``The 
  Tax Court is not an agency of, and shall be independent of, the 
  executive branch of the Government.''.
target: .  This bill amends the Internal Revenue Code to modify the rules and administrative provisions governing the U.S. Tax Court, a court established under Article I of the Constitution.  TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT (Sec. 101) This section changes the period for filing an action in the Tax Court for review of a denial by the Department of the Treasury of a request to abate interest. The action may be filed in Tax Court at any time after the earlier of the date of the mailing of Treasury's final determination not to abate such interest or the date that is 180 days after the filing of a claim for abatement, but not later that 180 days after Treasury's final determination.  (Sec. 102) This section allows the filing of an action in Tax Court for review of a denial to abate interest not exceeding $50,000 as a small tax case, thus providing for expedited review.  (Sec. 103) This section provides that: (1) venue in an innocent spouse relief petition is the legal residence of the petitioner; and (2) venue in a collection due process proceeding is the legal residence of an individual petitioner or the principal place of business or principal office or agency if the the petitioner is an entity other than an individual. An innocent spouse relief petition is a petition filed by a husband or wife claiming, in good faith, ignorance of violations of tax law by the other spouse (e.g., failure to report income or improper claims of tax credits or deductions), thus resulting in unexpected tax liability for the innocent spouse.  (Sec. 104) This section provides for a suspension of the running of the period of limitations on filing petitions for innocent spouse relief and a collection due process hearing for taxpayers in bankruptcy who are prohibited from filing such petitions. (Sec. 105) This section makes the Federal Rules of Evidence applicable to proceedings of the Tax Court.  TITLE II--UNITED STATES TAX COURT ADMINISTRATION  (Sec. 201) This section directs the Tax Court to prescribe rules for the filing of complaints with respect to the conduct of any judge or magistrate judge of the Court and for the investigation and resolution of such complaints. In investigating and taking action on any complaint, the Court shall have the powers granted to a judicial council under the federal judicial code.  (Sec.202) This section grants the Tax Court the same management, administrative, and expenditure authority as is granted to other federal courts with general jurisdiction under Article III of the Constitution.  The Chief Judge may summon the judges and magistrate judges of the Court to an annual judicial conference to consider the business of the Court and make recommendations to improve the administration of justice with the jurisdiction of the Court. The Court may impose a reasonable registration fee on persons, other than judges and magistrate judges, who attend the judicial conference to defray costs of the conference.  All fees received by the Tax Court shall be deposited into a special fund of the Treasury and made available to offset funds appropriated for the operation and maintenance of the Court.  TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT  (Sec. 301) This section declares that the Tax Court is not an agency of, and shall be independent of, the executive branch. 
feat_title: An original bill to amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court.