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.
Federal appellate courtsFederal district courtsJurisdiction and venueSpecialized courtsTax administration and collection, taxpayers
A bill to amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.
USA115th CongressS-3339| Senate
| Updated: 8/1/2018
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.