A bill to amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.

Protecting Access to the Courts for Taxpayers Act This bill amends the federal judicial code to authorize a U.S. district court, a U.S. court of appeals, the U.S. Court of Federal Claims, or the Court of International Trade to transfer to the U.S. Tax Court a misfiled case within the Tax Court's jurisdiction.