Political Quotes

“Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in strong support of H.R. 3996, the Protecting Access to the Courts for Taxpayers Act. This bipartisan legislation would ensure that taxpayers who mistakenly file certain claims in the wrong venue will still have their day in court. Under current law, when a Federal court does not have jurisdiction over a case, it typically may transfer that case to the appropriate Federal court that does have proper jurisdiction. However, due to a quirk in the law, the United States Tax Court is not authorized to have misfiled cases transferred to it, even when the Tax Court is the proper--and, in many cases, the only--court with jurisdiction to hear the case. This legislation will remedy that flaw in the law and enable Federal courts to transfer cases directly to the Tax Court when appropriate. The need for this bill is not simply a matter of judicial efficiency; it is fundamentally one of access to justice. The Tax Court was established to resolve disputes between taxpayers and the Internal Revenue Service, and many taxpayers choose to represent themselves in Tax Court proceedings. Unfortunately, these litigants--lacking legal representation--make procedural errors, including filing in the wrong court.…”