‘Taxpayers who make a simple clerical mistake in filing their cases shouldn’t lose their ability to have their day in court…’
(Ana Michaels, Liberty Headlines) This week the U.S. House passed a bipartisan bill that amends a law that kept tax related court cases from being transferred to the proper jurisdiction.
The Protecting Access to the Courts for Taxpayers Act fixes a loophole that blocked district court judges from transferring an incorrectly filed tax case to the United States Tax Court.
Currently citizens who filed their tax case in the wrong court found their cases had to be dismissed entirely and, in many cases, that dismissal happened after the deadline has passed for filing the case in the appropriate court venue (i.e., the tax court).
Darrell Issa (R-Calif.) is the chief sponsor of the bill and is the Subcommittee Chairman for the Courts, Intellectual Property, and the Internet Committee.
“Taxpayers who make a simple clerical mistake in filing their cases shouldn’t lose their ability to have their day in court. Yet current law gives our judges no ability to move these cases to the correct court, as they can with almost any other matter,” said Issa in a statement.
“Given tax courts’ tight filing deadlines, accidentally filing in the wrong venue can be detrimental to the outcome in their cases. This is a simple update, but one that will go a long way to helping taxpayers better obtain justice,” said Issa.
Chairman of the House Judiciary Subcommittee, Rep. Bob Goodlatte (R-VA) applauded the bill.
“The bipartisan Protecting Access to the Courts for Taxpayers Act makes a relatively minor change to the law, but it will have a significant impact in protecting taxpayers’ rights. This common-sense legislation, which is supported by the United States Tax Court and the Judicial Conference, closes a technical loophole and in so doing helps ensure that taxpayers get their day in court,” said Goodlatte.
“I am pleased that the House passed this simple, yet important, legislation to preserve access to justice for certain taxpayers who mistakenly file in the wrong court,” added co-sponsor Rep. Jerrold Nadler (D-NY).
“By granting federal district courts the authority to transfer cases to the United States Tax Court, this bill would ensure that taxpayers who make an honest mistake will still have their day in court.”