26 U.S.C. § 7447 — Retirement

**(a) Definitions** For purposes of this section— (1) The term “Tax Court” means the United States Tax Court. (2) The term “judge” means the chief judge or a judge of the Tax Court; but such term does not include any individual performing judicial duties pursuant to subsection (c). (3) In any determination of length of service as judge there shall be included all periods (whether or not consecutive) during which an individual served as judge, as judge of the Tax Court of the United States, or as a member of the Board of Tax Appeals. **(b) Retirement** (1) Any judge shall retire upon attaining the age of 70. (2) Any judge who meets the age and service requirements set forth in the following table may retire: The judge has attained age:And the years of service as a judge are at least: 6515 6614 6713 6812 6911 7010. (3) Any judge who is not reappointed following the expiration of the term of his office may retire upon the completion of such term, if (A) he has served as a judge of the Tax Court for 15 years or more and (B) not earlier than 9 months preceding the date of the expiration of the term of his office and not later than 6 months preceding such date, he advised the President in writing that he was willing to accept reappointment to the Tax Court. (4) Any judge who becomes permanently disabled from performing his duties shall retire. [Section 8335(a) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8335/a&num=0&edition=prelim) of the United States Code (relating to automatic separation from the service) shall not apply in respect of judges. Any judge who retires shall be designated “senior judge”. **(c) Recalling of retired judges** At or after his retirement, any individual who has elected to receive retired pay under subsection (d) may be called upon by the chief judge of the Tax Court to perform such judicial duties with the Tax Court as may be requested of him for any period or periods specified by the chief judge; except that in the case of any such individual— (1) the aggregate of such periods in any one calendar year shall not (without his consent) exceed 90 calendar days; and (2) he shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties. Any act, or failure to act, by an individual performing judicial duties pursuant to this subsection shall have the same force and effect as if it were the act (or failure to act) of a judge of the Tax Court; but any such individual shall not be counted as a judge of the Tax Court for purposes of section 7443(a). Any individual who is performing judicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a judge. **(d) Retired pay** Any individual who— (1) retires under paragraph (1), (2), or (3) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period as the number of years he has served as judge bears to 10; except that the rate of such retired pay shall not be more than the rate of such salary for such period; or (2) retires under paragraph (4) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate— (A) equal to the rate of the salary payable to a judge during such period if before he retired he had served as a judge not less than 10 years; or (B) one-half of the rate of the salary payable to a judge during such period if before he retired he had served as a judge less than 10 years. Such retired pay shall begin to accrue on the day following the day on which his salary as judge ceases to accrue, and shall continue to accrue during the remainder of his life. Retired pay under this subsection shall be paid in the same manner as the salary of a judge. In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, that portion of the aggregate number of years he has served as a judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more. In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge. **(e) Election to receive retired pay** Any judge may elect to receive retired pay under subsection (d). Such an election— (1) may be made only while an individual is a judge (except that in the case of an individual who fails to be reappointed as judge at the expiration of a term of office, it may be made at any time before the day after the day on which his successor takes office); (2) once made, shall be irrevocable; (3) in the case of any judge other than the chief judge, shall be made by filing notice thereof in writing with the chief judge; and (4) in the case of the chief judge, shall be made by filing notice thereof in writing with the Office of Personnel Management. The chief judge shall transmit to the Office of Personnel Management a copy of each notice filed with him under this subsection. **(f) Retired pay affected in certain cases** In the case of an individual for whom an election to receive retired pay under subsection (d) is in effect— (1) **1-year forfeiture for failure to perform judicial duties** — If such individual during any calendar year fails to perform judicial duties required of him by subsection (c), such individual shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the 1st day on which he so fails to perform such duties. (2) **Permanent forfeiture of retired pay where certain non-Government services performed** — If such individual performs (or supervises or directs the performance of) legal or accounting services in the field of Federal taxation for his client, his employer, or any of his employer’s clients, such individual shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the 1st day on which he engages in any such activity. The preceding sentence shall not apply to any civil office or employment under the Government of the United States. (3) **Suspension of retired pay during period of compensated Government service** — If such individual accepts compensation for civil office or employment under the Government of the United States (other than the performance of judicial duties pursuant to subsection (c)), such individual shall forfeit all rights to retired pay under subsection (d) for the period for which such compensation is received. (4) **Forfeitures of retired pay under paragraphs (1) and (2) not to apply where individual elects to freeze amount of retired pay** (A) *In general* — If any individual makes an election under this paragraph— (i) paragraphs (1) and (2) (and subsection (c)) shall not apply to such individual beginning on the date such election takes effect, and (ii) the retired pay under subsection (d) payable to such individual for periods beginning on or after the date such election takes effect shall be equal to the retired pay to which such individual would be entitled without regard to this clause at the time of such election. (B) *Election* — An election under this paragraph— (i) may be made by an individual only if such individual meets the age and service requirements for retirement under paragraph (2) of subsection (b), (ii) may be made only during the period during which the individual may make an election to receive retired pay or while the individual is receiving retired pay, and (iii) shall be made in the same manner as the election to receive retired pay. Such an election, once it takes effect, shall be irrevocable. (C) *When election takes effect* — Any election under this paragraph shall take effect on the 1st day of the 1st month following the month in which the election is made. **(g) Coordination with civil service retirement** (1) **General rule** — Except as otherwise provided in this subsection, the provisions of the civil service retirement laws (including the provisions relating to the deduction and withholding of amounts from basic pay, salary, and compensation) shall apply in respect of service as a judge (together with other service as an officer or employee to whom such civil service retirement laws apply) as if this section had not been enacted. (2) **Effect of electing retired pay** — In the case of any individual who has filed an election to receive retired pay under subsection (d)— (A) no annuity or other payment shall be payable to any person under the civil service retirement laws with respect to any service performed by such individual (whether performed before or after such election is filed and whether performed as judge or otherwise); (B) no deduction for purposes of the Civil Service Retirement and Disability Fund shall be made from retired pay payable to him under subsection (d) or from any other salary, pay, or compensation payable to him, for any period beginning after the day on which such election is filed; and (C) such individual shall be paid the lump-sum credit computed under sections 8331(8) and 8401(19) of title 5 of the United States Code upon making application therefor with the Office of Personnel Management. **(h) Retirement for disability** (1) Any judge who becomes permanently disabled from performing his duties shall certify to the President his disability in writing. If the chief judge retires for disability, his retirement shall not take effect until concurred in by the President. If any other judge retires for disability, he shall furnish to the President a certificate of disability signed by the chief judge. (2) Whenever any judge who becomes permanently disabled from performing his duties does not retire and the President finds that such judge is unable to discharge efficiently all the duties of his office by reason of permanent mental or physical disability and that the appointment of an additional judge is necessary for the efficient dispatch of business, the President shall declare such judge to be retired. **(i) Revocation of election to receive retired pay** (1) **In general** — Notwithstanding subsection (e)(2), an individual who has filed an election to receive retired pay under subsection (d) may revoke such election at any time before the first day on which retired pay (or compensation under subsection (c) in lieu of retired pay) would (but for such revocation) begin to accrue with respect to such individual. (2) **Manner of revoking** — Any revocation under this subsection shall be made by filing a notice thereof in writing with the Office of Personnel Management. The Office of Personnel Management shall transmit to the chief judge a copy of each notice filed under this subsection. (3) **Effect of revocation** — In the case of any revocation under this subsection— (A) for purposes of this section, the individual shall be treated as not having filed an election to receive retired pay under subsection (d), (B) for purposes of section 7448— (i) the individual shall be treated as not having filed an election under section 7448(b), and (ii) section 7448(g) shall not apply, and the amount credited to such individual’s account (together with interest at 3 percent per annum, compounded on December 31 of each year to the date on which the revocation is filed) shall be returned to such individual, (C) no credit shall be allowed for any service as a judge of the Tax Court unless with respect to such service either there has been deducted and withheld the amount required by the civil service retirement laws or there has been deposited in the Civil Service Retirement and Disability Fund an amount equal to the amount so required, with interest, (D) the Tax Court shall deposit in the Civil Service Retirement and Disability Fund an amount equal to the additional amount it would have contributed to such Fund but for the election under subsection (e), and (E) if subparagraph (D) is complied with, service on the Tax Court shall be treated as service with respect to which deductions and contributions had been made during the period of service. **(j) Thrift Savings Plan** (1) **Election to contribute** (A) *In general* — A judge of the Tax Court may elect to contribute to the Thrift Savings Fund established by [section 8437 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8437&num=0&edition=prelim), United States Code. (B) *Period of election* — An election may be made under this paragraph only during a period provided under [section 8432(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/b&num=0&edition=prelim), United States Code, for individuals subject to chapter 84 of such title. (2) **Applicability of title 5 provisions** — Except as otherwise provided in this subsection, the provisions of subchapters III and VII of chapter 84 of title 5, United States Code, shall apply with respect to a judge who makes an election under paragraph (1). (3) **Special rules** (A) *Amount contributed* — The amount contributed by a judge to the Thrift Savings Fund in any pay period shall not exceed the maximum percentage of such judge’s basic pay for such period as allowable under [section 8440f of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8440f&num=0&edition=prelim), United States Code. Basic pay does not include any retired pay paid pursuant to this section. (B) *Contributions for benefit of judge* — No contributions under [section 8432(c) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/c&num=0&edition=prelim), United States Code, shall be made for the benefit of a judge who has filed an election to receive retired pay under subsection (e). (C) *Applicability of [section 8433(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8433/b&num=0&edition=prelim) whether or not judge retires* — [Section 8433(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8433/b&num=0&edition=prelim), United States Code, applies with respect to a judge who makes an election under paragraph (1) and who either— (i) retires under subsection (b), or (ii) ceases to serve as a judge of the Tax Court but does not retire under subsection (b). Retirement under subsection (b) is a separation from service for purposes of subchapters III and VII of chapter 84 of that title. (D) *Applicability of [section 8351(b)(5) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8351/b/5&num=0&edition=prelim)* — The provisions of [section 8351(b)(5) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8351/b/5&num=0&edition=prelim), United States Code, shall apply with respect to a judge who makes an election under paragraph (1). (E) *Exception* — Notwithstanding subparagraph (C), if any judge retires under this section, or resigns without having met the age and service requirements set forth under subsection (b)(2), and such judge’s nonforfeitable account balance is less than an amount that the Executive Director of the Federal Retirement Thrift Investment Board prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment. (F) *Offset* — In the case of a judge who receives a distribution from the Thrift Savings Plan and who later receives retired pay under subsection (d), the retired pay shall be offset by an amount equal to the amount of the distribution which represents the Government’s contribution to the individual’s Thrift Savings Account during years of service as a full-time judicial officer under the Federal Employees Retirement System, without regard to earnings attributable to such amount. Where such an offset would exceed 50 percent of the retired pay to be received in the first year, the offset may be divided equally over the first 2 years in which the individual receives the annuity. **(k) Teaching compensation of retired judges** For purposes of the limitation under section 501(a) of the Ethics in Government Act of 1978 (5 U.S.C. App.),11 See References in Text note below. any compensation for teaching approved under section 502(a)(5) of such Act shall not be treated as outside earned income when received by a judge of the United States Tax Court who has retired under subsection (b) for teaching performed during any calendar year for which such a judge has met the requirements of subsection (c), as certified by the chief judge, or has retired under subsection (b)(4).