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26 U.S.C. § 7471 — Employees
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
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Source file: Laws/federal/codes/united-states-code/title-26/section-7471-employees--d80934a7ed.md
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Source location: Title 26, Chapter 76, § 7471; chapter-076-judicial-proceedings.md
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**(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 positions in courts established under Article III of the Constitution of the United States.
(5) **Programs** — The Tax Court may establish programs for employee evaluations, incentive awards, flexible work schedules, premium pay, and resolution of employee grievances.
(6) **Discrimination prohibited** — The Tax Court shall—
(A) prohibit discrimination on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
(B) promulgate procedures for resolving complaints of discrimination by employees and applicants for employment.
(7) **Experts and consultants** — The Tax Court may procure the services of experts and consultants under [section 3109 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3109&num=0&edition=prelim), United States Code.
(8) **Rights to certain appeals reserved** — Notwithstanding any other provision of law, an individual who is an employee of the Tax Court on the day before the effective date of this subsection and who, as of that day, was entitled to—
(A) appeal a reduction in grade or removal to the Merit Systems Protection Board under chapter 43 of title 5, United States Code,
(B) appeal an adverse action to the Merit Systems Protection Board under chapter 75 of title 5, United States Code,
(C) appeal a prohibited personnel practice described under [section 2302(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2302/b&num=0&edition=prelim), United States Code, to the Merit Systems Protection Board under chapter 77 of that title,
(D) make an allegation of a prohibited personnel practice described under [section 2302(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2302/b&num=0&edition=prelim), United States Code, with the Office of Special Counsel under chapter 12 of that title for action in accordance with that chapter, or
(E) file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations,
shall continue to be entitled to file such appeal or make such an allegation so long as the individual remains an employee of the Tax Court.
(9) **Competitive status** — Notwithstanding any other provision of law, any employee of the Tax Court who has completed at least 1 year of continuous service under a non-temporary appointment with the Tax Court acquires a competitive status for appointment to any position in the competitive service for which the employee possesses the required qualifications.
(10) **Merit system principles, prohibited personnel practices, and preference eligibles** — Any personnel management system of the Tax Court shall—
(A) include the principles set forth in [section 2301(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2301/b&num=0&edition=prelim), United States Code;
(B) prohibit personnel practices prohibited under [section 2302(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2302/b&num=0&edition=prelim), United States Code; and
(C) in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference eligibles in the executive branch.
**(b) Expenses for travel and subsistence** The employees of the Tax Court shall receive their necessary traveling expenses, and expenses for subsistence while traveling on duty and away from their designated stations, as provided in chapter 57 of title 5, United States Code.
**(c) Special trial judges** For compensation and travel and subsistence allowances of special trial judges of the Tax Court, see subsections (d) and (e) of section 7443A.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in subsection (b) and by the Government Employees Salary Reform Act of 1964 (78 Stat. 400) and notwithstanding the provisions of other statutes, the head of an Executive agency or military department who is authorized to fix by administrative action the annual rate of basic pay for a position or employee may not fix the rate at more than the rate for level IV of the Executive Schedule. This section does not impair the authorities provided by—
(1) sections 248, 482, 1766, and 1819 of title 12, section 206 of the Bank Conservation Act, sections 2B(b) 11 See References in Text note below. and 21A(e)(4) 1 of the Federal Home Loan Bank Act, section 2A(i) 1 of the Home Owners’ Loan Act, and sections 5.11 and 5.58 of the Farm Credit Act of 1971;
(2) [section 831b of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section831b&num=0&edition=prelim);
(3) sections 403a–403c, 403e–403h, and 403j of title 50; 1 or
(4) 22 So in original. Two pars. (4) have been enacted. section 4802.
(4) 2 section 2(a)(7) of the Commodity Exchange Act ([7 U.S.C. 2(a)(7)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section2/a/7&num=0&edition=prelim)).
**(b)** Subsection (a) shall not affect the authority of the Secretary of Defense or the Secretary of a military department to fix the pay of a civilian employee paid from nonappropriated funds, except that the annual rate of basic pay (including any portion of such pay attributable to comparability with private-sector pay in a locality) of such an employee may not be fixed at a rate greater than the rate for level III of the Executive Schedule.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5373
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6013
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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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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)** For the purpose of this section—
(1) “agency” has the meaning given it by [section 5721 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5721&num=0&edition=prelim); and
(2) “appropriation” includes funds made available by statute under [section 9104 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9104&num=0&edition=prelim).
**(b)** When authorized by an appropriation or other statute, the head of an agency may procure by contract the temporary (not in excess of 1 year) or intermittent services of experts or consultants or an organization thereof, including stenographic reporting services. Services procured under this section are without regard to—
(1) the provisions of this title governing appointment in the competitive service;
(2) chapter 51 and subchapter III of chapter 53 of this title; and
(3) section 6101(b) to (d) of title 41, except in the case of stenographic reporting services by an organization.
However, an agency subject to chapter 51 and subchapter III of chapter 53 of this title may pay a rate for services under this section in excess of the daily equivalent of the highest rate payable under [section 5332 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5332&num=0&edition=prelim) only when specifically authorized by the appropriation or other statute authorizing the procurement of the services.
**(c)** Positions in the Senior Executive Service or the Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service may not be filled under the authority of subsection (b) of this section.
**(d)** The Office of Personnel Management shall prescribe regulations necessary for the administration of t
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 3109
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Federal law — U.S. Code and appendices · legal_authorities
Page 3927
TITLE 26—INTERNAL REVENUE CODE
§ 7471
the Tax Court of the powers of a judicial council
under subsection (a). The determination pursu-
ant to section 354(b) or 355 of title 28, United
States Code, shall be made based on the grounds
for removal of a judge from office under section
7443(f), and certification and transmittal by the
Conference of any complaint shall be made to
the President for consideration under section
7443(f).
(c) Hearings
(1) In general
In conducting hearings pursuant to sub-
section (a), the Tax Court may exercise the
authority provided under section 1821 of title
28, United States Code, to pay the fees and al-
lowances described in that section.
(2) Reimbursement for expenses
The Tax Court shall have the power provided
under section 361 of such title 28 to award re-
imbursement for the reasonable expenses de-
scribed in that section. Reimbursements under
this paragraph shall be made out of any funds
appropriated for purposes of the Tax Court.
(Added Pub. L. 114–113, div. Q, title IV, § 431(a),
Dec. 18, 2015, 129 Stat. 3125.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 114–113, div. Q, title IV, § 431(c), Dec. 18, 2015,
129 Stat. 3125, provided that: ‘‘The amendments made
by this section [enacting this section] shall apply to
proceedings commenced after the date which is 180 days
after the date of the enactment of this Act [Dec. 18,
2015] and, to the extent just and practicable, all pro-
ceedings pending on such date.’’
PART III—MISCELLANEOUS PROVISIONS
Sec.
7470.
Administration.
7470A.
Judicial conference.
7471.
Employees.
7472.
Expenditures.
7473.
Disposition of fees.
7474.
Fee for transcript of record.
7475.
Practice fee.
Editorial Notes
AMENDMENTS
2015—Pub. L. 114–113, div. Q
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7471
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