Grant the U.S. Tax Court authority to review and correct prior decisions in limited circumstances involving clerical errors, newly discovered evidence, fraud or misconduct, or defective judgments.

Tim Scott · South Carolina · Republican

policy impact 0.45 specificity 0.90 extraction confidence 91%

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introduced the Tax Court Parity Act, which would grant the Tax Court authority to review and correct prior decisions.

Scott introduced legislation to let the Tax Court revisit certain final judgments when limited errors or misconduct concerns arise.

Sens. Scott, Hassan introduce bill to protect taxpayers from court errors
primary · press_release · model gpt-5.5

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