Section 1 Short title
This Act may be cited as the “Protecting Access to the Courts for Taxpayers Act”.
Protecting Access to the Courts for Taxpayers Act
A BILL
To amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.
Sec. 2 Transfer of certain cases
Section 1631 of title 28, United States Code, is amended by inserting “(or, for cases within the jurisdiction of the United States Tax Court, to that court)” after “any other such court”.