A bill to amend the Internal Revenue Code of 1954 to extend the optional small tax case procedures to additional taxpayers, and to make certain changes relating the authority of commissioners of the Tax Court.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to increase to $5,000 the jurisdictional ceiling on taxpayer disputes involving deficiencies or overpayments to which small tax case procedures will be applied in the United States Tax Court. Authorizes the chief judge of the Tax Court to assign small tax cases ($5,000 or less) to commissioners of the court. Authorizes a commissioner of the Tax Court to administer oaths and to procure the testimony of witnesses.…