Improving the Tax Court

This week I introduced, and helped advance, the bipartisan Tax Court Improvement Act, which passed the Ways and Means Committee by a unanimous vote of 40–0. This legislation streamlines Tax Court procedures, strengthens taxpayer rights, and improves accountability within the system.

As a former county judge, I know that process matters. Legal proceedings that are consistent and principled create greater confidence in the outcome. This bill ensures that taxpayers are not denied their day in court because of red tape, technicalities, or conflicts of interest.

The legislation makes four common sense reforms:

• Equitable tolling of deadlines – gives the Tax Court discretion to extend filing deadlines during courthouse closures or extraordinary circumstances.
  
  
• Expanded role for special trial judges – allows more types of cases to be heard by special trial judges upon consent of the taxpayer and grants them contempt authority to ensure compliance with court orders.
  
  
• Judicial disqualification standards – holds Tax Court judges to the same recusal standards as other federal judges, increasing public confidence in the system.
  
  
• Subpoena authority before hearings – allows judges to receive documents electronically, which will help settle cases faster and save taxpayers time and money.

Committee Chairman Jason Smith applauded the effort, noting that it strengthens taxpayer rights and ensures Americans receive fair treatment when challenging the IRS. I am grateful for his leadership in moving this bill forward.

I also want to thank my colleague Rep. Terri Sewell of Alabama for working alongside me on this legislation. At a time when division too often dominates Washington, it is encouraging to see both sides come together on common sense reforms that put taxpayers first.

This is an exciting step forward for legislation that will help East Texans and all Americans.

Did you know Congressional offices can assist with constituent casework? If you are unable to get an answer from the IRS or another federal agency in a timely fashion, or if you feel you have been treated unfairly, our office may be able to help resolve a problem or help you obtain information you need. If you need casework assistance, go to moran.house.gov and contact my office.

This week I introduced the Hidden Foster Care Transparency Act to shine a light on a part of the child welfare system that too often operates in the shadows. Senators John Cornyn (R-TX) and Jon Ossoff (D-GA) are leading the measure in the Senate.

Hidden foster care — sometimes called parental safety placements — occurs when state agencies informally place children with relatives without court oversight. These arrangements can keep children connected to family, but there is little oversight to ensure children are truly safe and families are supported. That is why this bill requests that states report on services provided to parents, children and caregivers and the duration of these arrangements.

Families deserve to be treated with dignity, and children deserve to be seen and protected. That’s why this bill requires states to report how and when hidden foster care is used, restoring accountability and transparency so that no child slips through the cracks.

We can look to Texas as a model. In 2023, the Texas Legislature passed reforms that required Child Protective Services to notify parents of their rights, set time limits on these placements, and mandated that the state track the cases. Those safeguards brought much-needed accountability to a process that had long operated without it.

Read more about the legislation, here.

On September 17, 1787, the Constitution of the United States of America was completed and signed by majority of the delegates attending the Constitutional Convention in Philadelphia. 39 delegates signed the Constitution, representing 12 states, after Rhode Island did not send a delegate. 

Dealing with federal agencies can be complicated, and my office is here to help. If you need help with Social Security, the IRS, passport renewals, the VA, or other federal agencies, please do not hesitate to reach out to my office by calling (903) 561-6349 or visiting my website.

It is an honor to be your voice in Congress.

With gratitude,

Nathaniel Moran

Member of Congress