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
An Act
To amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
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”.