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26 U.S.C. § 7441 — Status
Federal law — U.S. Code and appendices · legal_authorities
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7441
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Source file: Laws/federal/codes/united-states-code/title-26/section-7441-status--6b42e27a7d.md
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Source location: Title 26, Chapter 76, § 7441; chapter-076-judicial-proceedings.md
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There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Number** The Tax Court shall be composed of 19 members.
**(b) Appointment** Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office.
**(c) Salary**
(1) Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
(2) For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
**(d) Expenses for travel and subsistence** Judges of the Tax Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Court of International Trade.
**(e) Term of office** The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
**(f) Removal from office** Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause.
**(g) Disbarment of removed judges** A judge of the Tax Court removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Tax Court.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7443
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7447
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Federal law — U.S. Code and appendices · legal_authorities
**(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, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 whether or not performing judicial duties pursuant to section 7447(c).
(3) The term “chief judge” means the chief judge of the Tax Court.
(4) The term “judge’s salary” means the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c).
(5) The term “special trial judge” means a judicial officer appointed pursuant to section 7443A, including any individual receiving an annuity under chapter 83 or 84 of title 5, United States Code.
(6) The term “special trial judge’s salary” means the salary of a special trial judge received under section 7443A(d), any amount received as an annuity under chapter 83 or 84 of title 5, United States Code.
(7) The term “survivors annuity fund” means the Tax Court judges survivors annuity fund established by this section.
(8) The term “surviving spouse” means a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such marriage, and who has not remarried.
(9) The term “dependent child” means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of 18 years or who because of physical or mental disability is incapable of self-support.
(10) The terms “assassinated” and “assassination” mean the killing of a judge or special trial judge that is motivated by the performance by the judge o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7448
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—
(1) the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or
(2) the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.
**(b) Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals** The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, recor
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7456
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment and compensation**
(1) **Clerk** — The Tax Court may appoint a clerk without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. The clerk shall serve at the pleasure of the Tax Court.
(2) **Judge-appointed employees**
(A) *In general* — The judges and special trial judges of the Tax Court may appoint employees, in such numbers as the Tax Court may approve, without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Any such employee shall serve at the pleasure of the appointing judge.
(B) *Exemption from Federal leave provisions* — A law clerk appointed under this subsection shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. Any unused sick leave or annual leave standing to the law clerk’s credit as of the effective date of this subsection shall remain credited to the law clerk and shall be available to the law clerk upon separation from the Federal Government.
(3) **Other employees** — The Tax Court may appoint necessary employees without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Such employees shall be subject to removal by the Tax Court.
(4) **Pay** — The Tax Court may fix and adjust the compensation for the clerk and other employees of the Tax Court without regard to the provisions of chapter 51, subchapter III of chapter 53, or [section 5373 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5373&num=0&edition=prelim), United States Code. To the maximum extent feasible, the Tax Court shall compensate employees at rates consistent with those for employees holding comparable positio
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7471
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) **Person** — The term “person” shall be construed to mean an+d include an individual, a trust, estate, partnership, association, company or corporation.
(2) **Partnership and partner** — The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
(3) **Corporation** — The term “corporation” includes associations, joint-stock companies, and insurance companies.
(4) **Domestic** — The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
(5) **Foreign** — The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
(6) **Fiduciary** — The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(7) **Stock** — The term “stock” includes shares in an association, joint-stock company, or insurance company.
(8) **Shareholder** — The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
(9) **United States** — The term “United States” when used in a geographical sense includes only the States and the District of Columb
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7701
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) When requested by a committee of Congress having jurisdiction over receipts or appropriations, the President shall provide the committee with assistance and information.
(2) When requested by a committee of Congress, additional information related to the amount of an appropriation originally requested by an Office of Inspector General shall be submitted to the committee.
**(b)** When requested by a committee of Congress, by the Comptroller General, or by the Director of the Congressional Budget Office, the Secretary of the Treasury, the Director of the Office of Management and Budget, and the head of each executive agency shall—
(1) provide information on the location and kind of available fiscal, budget, and program information;
(2) to the extent practicable, prepare summary tables of that fiscal, budget, and program information and related information the committee, the Comptroller General, or the Director of the Congressional Budget Office considers necessary; and
(3) provide a program evaluation carried out or commissioned by an executive agency.
**(c)** In cooperation with the Director of the Congressional Budget Office, the Secretary, and the Director of the Office of Management and Budget, the Comptroller General shall—
(1) establish and maintain a current directory of sources of, and information systems for, fiscal, budget, and program information and a brief description of the contents of each source and system;
(2) when requested, provide assistance to committees of Congress and members of Congress in obtaining information from the sources in the directory; and
(3) when requested, provide assistance to committees and, to the extent practicable, to members of Congress in evaluating the information obtained from the sources in the directory
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1113
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Conditions precedent** The President, or such officer or agency as he may designate, may return any property or interest vested in or transferred to the Alien Property Custodian (other than any property or interest acquired by the United States prior to December 18, 1941), or the net proceeds thereof, whenever the President or such officer or agency shall determine—
(1) that the person who has filed a notice of claim for return, in such form as the President or such officer or agency may prescribe, was the owner of such property or interest immediately prior to its vesting in or transfer to the Alien Property Custodian, or is the legal representative (whether or not appointed by a court in the United States), or successor in interest by inheritance, devise, bequest, or operation of law, of such owner; and
(2) that such owner, and legal representative or successor in interest, if any, are not—
(A) the Government of Germany, Japan, Bulgaria, Hungary, or Rumania; or
(B) a corporation or association organized under the laws of such nation: Provided, That any property or interest or proceeds which, but for the provisions of this subdivision (B), might be returned under this section to any such corporation or association, may be returned to the owner or owners of all the stock of such corporation or of all the proprietary and beneficial interest in such association, if their ownership of such stock or proprietary and beneficial interest existed immediately prior to vesting in or transfer to the Alien Property Custodian and continuously thereafter to the date of such return (without regard to purported divestments or limitations of such ownership by any government referred to in subdivision (A) hereof) and if such ownership was by one or more citizens of the Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 4329
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Federal law — U.S. Code and appendices · legal_authorities
Page 3900
TITLE 26—INTERNAL REVENUE CODE
§ 7441
Sec.
[7443B.
Repealed.]
7444.
Organization.
7445.
Offices.
7446.
Times and places of sessions.
7447.
Retirement.
7447A.
Retirement for special trial judges.
7448.
Annuities to surviving spouses and dependent
children of judges and special trial judges.
Editorial Notes
AMENDMENTS
2022—Pub. L. 117–328, div. T, title VII, § 702(c), Dec. 29,
2022, 136 Stat. 5404, added item 7447A.
2018—Pub. L. 115–141, div. U, title IV, § 401(a)(326),
Mar. 23, 2018, 132 Stat. 1200, substituted ‘‘Annuities to
surviving spouses and dependent children of judges and
special trial judges’’ for ‘‘Annuities of surviving
spouses and dependent children’’ in item 7448.
2008—Pub. L. 110–458 repealed amendment made by
section 856 of Pub. L. 109–280. See 2006 Amendment note
below.
2006—Pub. L. 109–280, title VIII, § 856(b), Aug. 17, 2006,
120 Stat. 1019, added item 7443B. Pub. L. 110–458, title I,
§ 108(l), Dec. 23, 2008, 122 Stat. 5110, repealed Pub. L.
109–280, § 856, and provided that the Internal Revenue
Code of 1986 shall be applied and administered as if such
section had not been enacted.
Pub. L. 109–280, title VIII, § 854(c)(2), Aug. 17, 2006, 120
Stat. 1018, which directed amendment of item 7448 by
inserting ‘‘and special trial judges’’ after ‘‘judges’’,
could not be executed because ‘‘judges’’ did not appear
subsequent to amendment by Pub. L. 94–455. See 1976
Amendment note below.
1986—Pub. L. 99–514, title XV, § 1556(b)(3), Oct. 22, 1986,
100 Stat. 2755, added item 7443A.
1976—Pub. L. 94–455, title XIX, § 1906(b)(10), Oct. 4,
1976, 90 Stat. 1834, substituted ‘‘Annuities of surviving
spouses and dependent children’’ for ‘‘Annuities to wid-
ows and dependent children of judges’’ in item 7448.
1961—Pub. L.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7441
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