The previous post examined the current state of affairs. Although Congress evidently intended the Tax Court to review any assertions of the EITC ban, there is no explicit jurisdiction for the court to do so. In the limited number of cases in which this has arisen to date, the court sometimes has proceeded to make a determination but in other instances declined to do so. The uncertainty regarding jurisdiction suggests an explicit grant by Congress. But how should that grant of jurisdiction look? The point at which recommendations turn into legislation is a danger zone where flawed solutions can create problems that take years to fix. This post provides suggestions on how to structure the Tax Court jurisdiction to review the EITC ban.