Tax Impacts

Senate Finance Committee Chairman Mike Crapo (R‑ID) and Ranking Member Ron Wyden (D‑OR) released a bipartisan draft of the Taxpayer Assistance and Service Act (“Act” or “TAS Act”) on February 26, 2026, aimed at improving IRS procedure and administration. The bill, comprised of legislative proposals recommended by the National Taxpayer Advocate (NTA) and standalone tax bills measures previously introduced by congressional members, proposes some of the most substantial enhancements to taxpayer judicial protections in years, while additionally seeking to streamline processes and communications for tax compliance.

On December 1, 2025, the U.S. House of Representatives passed two significant pieces of bipartisan legislation aimed at reforming tax administration and judicial review: the Fair and Accountable IRS Reviews (FAIR) Act (H.R. 5346) and the Tax Court Improvement Act (H.R. 5349).

On September 17, 2025, the House Committee on Ways and Means advanced two bipartisan tax-procedure measures. Both bills propose technical reforms aimed at reducing procedural friction in federal tax administration and litigation.

The year 2024 brought a breadth of noteworthy and significant tax decisions impacting both individual and corporate taxpayers. In the first of a recurring series, this article discusses tax cases from 2024 that we found intriguing and relevant to taxpayers.

A Tax Court Memorandum Opinion expressing no confidence that a “slipshod-cut-and-paste” notice of deficiency was the version of the notice actually sent to the taxpayer is the latest in a string of rebukes from the Court and Congress questioning the IRS’s ability to retain credible and complete records.

On April 21, 2022, the Supreme Court of the United States held in Boechler, P.C. v. Commissioner that the 30-day time limit under Internal Revenue Code (“I.R.C.” or “Code”) § 6330(d)(1) for a taxpayer to file a petition for a collection due process (“CDP”) hearing with the United States Tax Court is a non-jurisdictional deadline. The Supreme Court’s holding is significant because, as a non-jurisdictional deadline, I.R.C. § 6330(d)(1)’s 30-day time limit would not prohibit the Tax Court from considering an untimely filed petition when appropriate.