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Volume 132 · 4487

Public Law 115–332

To amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.

Approved December 19, 2018

Statutory text

An Act

To amend title 28, United States Code, to permit other courts to transfer certain cases to United States Tax Court.

Dec. 19, 2018

[H.R. 3996]

Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

  This Act may be cited as the “Protecting Access to the Courts for Taxpayers Act”.

SEC. 2. TRANSFER OF CERTAIN CASES.

  Section 1631 of title 28, United States Code, is amended by inserting “(or, for cases within the jurisdiction of the United States Tax Court, to that court)” after “any other such court”.

Approved .

Parsed from the official Statutes at Large USLM XML in 132.xml