US HB5349

Authorizes Tax Court judges and special trial judges to issue subpoenas before hearings for discovery purposes, requiring attendance of witnesses and production of documents, books, and electronically stored information from anywhere in the United States

Allows special trial judges to hear any Tax Court proceeding with consent of the parties, expanding their current jurisdiction beyond specified case types

Grants special trial judges contempt authority with penalties capped at Class C misdemeanor levels (maximum fine under 18 U.S.C. § 3571(b)(6) and imprisonment under § 3581(b)(8))

Applies federal judicial disqualification standards under 28 U.S.C. § 455 to Tax Court judges and special trial judges, establishing recusal requirements

Grants the Tax Court explicit jurisdiction to apply equitable tolling for petition filing deadlines under section 6213(a), and automatically tolls deadlines when filing locations (clerk's office or online portal) are inaccessible, plus an additional 14 days