{"database": "press", "table": "releases", "rows": [["https://www.scott.senate.gov/media-center/press-releases/sens-scott-hassan-introduce-bill-to-protect-taxpayers-from-court-errors/", "Sens. Scott, Hassan introduce bill to protect taxpayers from court errors", "2026-06-22", "2026", "2026-06", "Republican", "Senate", "SC", "Tim Scott", "S001184", "www.scott.senate.gov", "timscott", "https://www.scott.senate.gov/media-center/press-releases/jsf/jet-engine:press-list", "scraper", "WASHINGTON \u2014 U.S. Senators Tim Scott (R-S.C.) and Maggie Hassan (D-N.H.) introduced the Tax Court Parity Act, which would grant the Tax Court authority to review and correct prior decisions in limited circumstances of clerical errors, newly discovered evidence, fraud or misconduct concerns, or defective judgements.\n\nThis legislation aims to relieve taxpayers burdened by the current system, address the court\u2019s authority, and align their procedures with that of the federal courts to revisit certain final judgements.\n\n\u201cTaxpayers shouldn\u2019t pay the price for errors made by the Tax Court, and they shouldn\u2019t suffer because of a system riddled with uncertainty,\u201d said Sen. Scott. \u201cMy bill brings much-needed clarity by establishing the court\u2019s authority, offering relief in cases where final judgments need to be reconsidered. It adds accountability to the system so that a small business owner in Greenville, a family farmer in the Pee Dee, or a senior citizen in the Lowcountry aren\u2019t forced to pay the consequences for a mistake the court knows it made but technically doesn\u2019t have the legal authority to fix.\u201d\n\n\u201cAmerican taxpayers should have an avenue for relief when a tax court makes a clerical mistake,\u201d said Sen. Hassan. \u201cThis commonsense, bipartisan bill would give tax courts the same authority that other federal courts already have to correct errors and address serious problems that come to light after a case is decided.\u201d\n\nFull text of the legislation can be found here.\n\nBackground:\n\nThe Tax Court Parity Act would allow the Tax Court to function in a similar manner as the federal courts, where a court is able to revisit a final judgment in limited circumstances, including for clerical mistakes, newly discovered evidence, and concerns of fraud or misconduct.\n\nThe Internal Revenue Code currently fails to address the Tax Court\u2019s authority to revisit a decision.\n\nThe bill would resolve inconsistencies among federal courts of appeal\u2019s decisions over whether the Tax Court has the authority to revisit final judgments.\n\n###", 1, "2026-06-23T06:27:52Z", "2026-06-23T06:29:20Z"]], "columns": ["url", "title", "date", "year", "month", "party", "chamber", "state", "member_name", "bioguide_id", "domain", "scraper", "source", "date_source", "text", "has_text", "collected_at", "updated_at"], "primary_keys": ["url"], "primary_key_values": ["https://www.scott.senate.gov/media-center/press-releases/sens-scott-hassan-introduce-bill-to-protect-taxpayers-from-court-errors/"], "units": {}, "query_ms": 1.0832869447767735, "source": "dwillis/congress-press", "source_url": "https://github.com/dwillis/congress-press", "license": "MIT", "license_url": "https://github.com/dwillis/congress-press/blob/main/LICENSE"}