S. 4761: Tax Court Parity Act

S. 4761 is a federal bill in the 119th Congress. Currently, federal tax courts have very limited ability to change their own final judgments once a case is closed, which can leave taxpayers with no recourse if new evidence appears or if a simple clerical error was made. This bill amends the Internal… See its sponsors, how members voted, and a plain-English breakdown on PolityLens.