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26 U.S.C. § 7443A — Special trial judges
Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment** The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
**(b) Proceedings which may be assigned to special trial judges** The chief judge may assign—
(1) any declaratory judgment proceeding,
(2) any proceeding under section 7463,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section 6320 or 6330,
(5) any proceeding under section 7436(c),
(6) any proceeding under section 7623(b)(4), and
(7) any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
**(c) Authority to make court decision** The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide.
**(d) Salary** Each special trial judge shall receive salary—
(1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and
(2) in the same installments as such judges.
**(e) Expenses for travel and subsistence** Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.
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Source location: Title 26, Chapter 76, § 7443A; chapter-076-judicial-proceedings.md
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**(a) Appointment** The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
**(b) Proceedings which may be assigned to special trial judges** The chief judge may assign—
(1) any declaratory judgment proceeding,
(2) any proceeding under section 7463,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section 6320 or 6330,
(5) any proceeding under section 7436(c),
(6) any proceeding under section 7623(b)(4), and
(7) any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
**(c) Authority to make court decision** The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide.
**(d) Salary** Each special trial judge shall receive salary—
(1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and
(2) in the same installments as such judges.
**(e) Expenses for travel and subsistence** Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** If, in connection with an audit of any person, there is an actual controversy involving a determination by the Secretary as part of an examination that—
(1) one or more individuals performing services for such person are employees of such person for purposes of subtitle C, or
(2) such person is not entitled to the treatment under subsection (a) of section 530 of the Revenue Act of 1978 with respect to such an individual,
upon the filing of an appropriate pleading, the Tax Court may determine whether such a determination by the Secretary is correct and the proper amount of employment tax under such determination. Any such redetermination by the Tax Court shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
**(b) Limitations**
(1) **Petitioner** — A pleading may be filed under this section only by the person for whom the services are performed.
(2) **Time for filing action** — If the Secretary sends by certified or registered mail notice to the petitioner of a determination by the Secretary described in subsection (a), no proceeding may be initiated under this section with respect to such determination unless the pleading is filed before the 91st day after the date of such mailing.
(3) **No adverse inference from treatment while action is pending** — If, during the pendency of any proceeding brought under this section, the petitioner changes his treatment for employment tax purposes of any individual whose employment status as an employee is involved in such proceeding (or of any individual holding a substantially similar position) to treatment as an employee, such change shall not be taken into account in the Tax Court’s determination under this section.
**(c) Small case procedures**
(1) **In g
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7436
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2) **Certain trade and business deductions of employees**
(A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i) by reason of the participation of the educator
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 62
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement of notice**
(1) **In general** — The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.
(2) **Time and method for notice** — The notice required under paragraph (1) shall be—
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail to such person’s last known address,
not more than 5 business days after the day of the filing of the notice of lien.
(3) **Information included with notice** — The notice required under paragraph (1) shall include in simple and nontechnical terms—
(A) the amount of unpaid tax;
(B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
(C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals;
(D) the provisions of this title and procedures relating to the release of liens on property; and
(E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
**(b) Right to fair hearing**
(1) **In general** — If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals.
(2) **One hearing per period** — A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
(3) **Impartial officer**
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6320
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Page 3902
TITLE 26—INTERNAL REVENUE CODE
§ 7443A
Pub. L. 105–61, title IV, Oct. 10, 1997, 111 Stat. 1304.
Pub. L. 104–208, div. A, title I, § 101(f) [title IV], Sept.
30, 1996, 110 Stat. 3009–314, 3009–344.
Pub. L. 104–52, title IV, Nov. 19, 1995, 109 Stat. 491.
Pub. L. 103–329, title IV, Sept. 30, 1994, 108 Stat. 2408.
Pub. L. 103–123, title IV, Oct. 28, 1993, 107 Stat. 1251.
Pub. L. 102–393, title IV, Oct. 6, 1992, 106 Stat. 1757.
Pub. L. 102–141, title IV, Oct. 28, 1991, 105 Stat. 862.
Pub. L. 101–509, title IV, Nov. 5, 1990, 104 Stat. 1422.
Pub. L. 101–136, title IV, Nov. 3, 1989, 103 Stat. 811.
Pub. L. 100–440, title IV, Sept. 22, 1988, 102 Stat. 1746.
Pub. L. 100–202, § 101(m) [title IV], Dec. 22, 1987, 101
Stat. 1329–390, 1329–414.
Pub. L. 99–500, § 101(m) [title IV], Oct. 18, 1986, 100
Stat. 1783–308, 1783–323, and Pub. L. 99–591, § 101(m) [title
IV], Oct. 30, 1986, 100 Stat. 3341–308, 3341–323.
Pub. L. 99–190, title I, § 101(h) [H.R. 3036, title IV], Dec.
19, 1985, 99 Stat. 1291.
Pub. L. 98–473, title I, § 101(j) [H.R. 5798, title IV], Oct.
12, 1984, 98 Stat. 1963.
Pub. L. 98–151, § 101(f) [H.R. 4139, title IV], Nov. 14,
1983, 97 Stat. 973.
Pub. L. 97–377, title I, § 101(a) [incorporating H.R. 4121,
title IV, for FY 1982], Dec. 21, 1982, 96 Stat. 1830.
Pub. L. 97–92, § 101(a) [H.R. 4121, title IV], Dec. 15, 1981,
95 Stat. 1183.
Pub. L. 96–536, § 101(a) [incorporating Pub. L. 96–74,
title IV], Dec. 16, 1980, 94 Stat. 3166.
Pub. L. 96–74, title IV, Sept. 29, 1979, 93 Stat. 572.
Pub. L. 95–429, title IV, Oct. 10, 1978, 92 Stat. 1013.
Pub. L. 95–81, title IV, July 31, 1977, 91 Stat. 352.
Pub. L. 94–363, title IV, July 14, 1976, 90 Stat. 975.
Pub. L. 94–91, title IV, Aug. 9, 1975, 89 Stat. 456.
Pub. L. 93–381, title IV, Aug. 21, 197
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7443A
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.