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S4761119th Congress

Tax Court Parity Act

Sponsored By: Senator Scott, Tim [R-SC]

Introduced

Summary

Expanded relief from Tax Court judgments. This bill would let parties ask the Tax Court to correct clerical errors and to get relief from final judgments on several specific grounds, with set timing rules.

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  • Taxpayers: Would be able to seek relief from a final Tax Court judgment for mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, fraud or misconduct, a void judgment, or other circumstances where justice requires. Motions based on mistake, new evidence, or fraud must be filed within one year, while other grounds must be raised within a reasonable time.
  • Tax Court: Would be allowed to correct clerical mistakes, oversights, and omissions on motion or on the Court's own initiative. The bill also preserves the Court's power to set aside a judgment for fraud on the Tax Court.
  • Appeals and timing: Corrections while an appeal is pending would require the appellate court's leave. If relief is granted after a judgment is otherwise final, either party may seek review by filing a notice of appeal within 90 days of the Tax Court's order directing relief. Pending motions under this rule do not suspend the judgment's operation.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

More ways to reopen Tax Court cases

If enacted, the Tax Court would be able to correct clerical mistakes in judgments on its own or after a party files a motion. If an appeal is pending, the Tax Court would need the appeals court's permission to correct mistakes. The bill would let the Tax Court relieve a party from a final judgment for reasons like mistake, newly found evidence, fraud, a void judgment, or other justice reasons. Motions would have to be filed within a reasonable time. For mistake, new evidence, or fraud, the motion would have to be filed within one year of the judgment. While a motion is pending, the judgment would remain final and its operation would not be suspended. Either party would be able to appeal a Tax Court order that reopens a judgment by filing a notice within 90 days.

Sponsors & CoSponsors

Sponsor

Scott, Tim [R-SC]

SC • R

Cosponsors

  • Sen. Hassan, Margaret Wood [D-NH]

    NH • D

    Sponsored 6/11/2026

Roll Call Votes

No roll call votes available for this bill.

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