26 U.S.C. § 7443A — Special trial judges

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, 1974, 88 Stat. 629. Pub. L. 93–143, title IV, Oct. 30, 1973, 87 Stat. 522. Pub. L. 92–351, title IV, July 13, 1972, 86 Stat. 485. Pub. L. 92–49, title IV, July 9, 1971, 85 Stat. 120. Pub. L. 91–422, title IV, Sept. 26, 1970, 84 Stat. 878. Pub. L. 91–74, title IV, Sept. 29, 1969, 83 Stat. 123. Pub. L. 90–350, title IV, June 19, 1968, 82 Stat. 196. Pub. L. 90–47, title IV, July 7, 1967, 81 Stat. 118. Pub. L. 89–474, title IV, June 29, 1966, 80 Stat. 228. Pub. L. 89–57, title IV, June 30, 1965, 79 Stat. 203. Pub. L. 88–392, title IV, Aug. 1, 1964, 78 Stat. 375. Pub. L. 88–39, title IV, June 13, 1963, 77 Stat. 65. Pub. L. 87–575, title V, Aug. 6, 1962, 76 Stat. 317. Pub. L. 87–159, title III, Aug. 21, 1961, 75 Stat. 398. Pub. L. 86–561, title III, June 30, 1960, 74 Stat. 288. Pub. L. 86–39, title III, June 11, 1959, 73 Stat. 70. Pub. L. 85–354, title III, Mar. 28, 1958, 72 Stat. 66. Pub. L. 85–37, title III, May 27, 1957, 71 Stat. 41. Apr. 2, 1956, ch. 161, title III, 70 Stat. 98. June 1, 1955, ch. 113, title III, 69 Stat. 78. Executive Documents EXECUTIVE ORDER NO. 12064 Ex. Ord. No. 12064, June 5, 1978, 43 F.R. 24661, which established the United States Tax Court Nominating Commission and provided for its membership, func- tions, etc., was revoked by Ex. Ord. No. 12305, May 5, 1981, 46 F.R. 25421, formerly set out as a note under sec- tion 14 of the Appendix to Title 5, Government Organi- zation and Employees. § 7443A. Special trial judges (a) Appointment The chief judge may, from time to time, ap- point special trial judges who shall proceed under such rules and regulations as may be pro- mulgated by the Tax Court. (b) Proceedings which may be assigned to spe- cial 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. (Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), July 22, 1998, 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), Dec. 20, 2006, 120 Stat. 2959.) Editorial Notes AMENDMENTS 2006—Subsec. (b)(5). Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6). Subsec. (b)(6). Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7). Pub. L. 109–280, § 857(a), redesignated par. (5) as (6). Subsec. (b)(7). Pub. L. 109–432, § 406(a)(2)(A), redesig- nated par. (6) as (7). Subsec. (c). Pub. L. 109–432, § 406(a)(2)(B), substituted ‘‘(5), or (6)’’ for ‘‘or (5)’’. Pub. L. 109–280, § 857(b), substituted ‘‘(4), or (5)’’ for ‘‘or (4)’’. 1998—Subsec. (b)(3). Pub. L. 105–206, § 3103(b)(1), sub- stituted ‘‘$50,000’’ for ‘‘$10,000’’. Subsec. (b)(4), (5). Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5). Subsec. (c). Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted ‘‘(3), or (4)’’ for ‘‘or (3)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable to informa- tion provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: ‘‘The amendments made by this section [amending this section] shall apply to any Page 3903 TITLE 26—INTERNAL REVENUE CODE § 7447 proceeding under section 7436(c) of the Internal Rev- enue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].’’ EFFECTIVE DATE OF 1998 AMENDMENTS Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Re- structuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title. Amendment by section 3103 of Pub. L. 105–206 applica- ble to proceedings commenced after July 22, 1998, see section 3103(c) of Pub. L. 105–206, set out as a note under section 7436 of this title. Amendment by section 3401 of Pub. L. 105–206 applica- ble to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as an Effective Date note under sec- tion 6320 of this title. EFFECTIVE DATE Pub. L. 99–514, title XV, § 1556(c), Oct. 22, 1986, 100 Stat. 2755, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending sections 7456 and 7471 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986]. ‘‘(2) SALARY.—Subsection (d) of section 7443A of the Internal Revenue Code of 1954 [now 1986] (as added by this section) shall take effect on the 1st day of the 1st month beginning after the date of the enactment of this Act [Oct. 22, 1986]. ‘‘(3) NEW APPOINTMENTS NOT REQUIRED.—Nothing in the amendments made by this section shall be con- strued to require the reappointment of any individual serving as a special trial judge of the Tax Court on the day before the date of the enactment of this Act [Oct. 22, 1986].’’ INCONSISTENCIES WITH PRESIDENTIAL SALARY RECOMMENDATIONS Pub. L. 100–647, title I, § 1015(j), Nov. 10, 1988, 102 Stat. 3571, provided that: ‘‘To the extent the salary rec- ommendations submitted by the President on January 5, 1987, are inconsistent with the provisions of section 7443A(d)(1) of the 1986 Code, such recommendations shall not be effective for any period.’’ [§ 7443B. Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110] Section, added Pub. L. 109–280, title VIII, § 856(a), Aug. 17, 2006, 120 Stat. 1019, related to the recall of retired special trial judges of the Tax Court. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective as if included in the provisions of Pub. L. 109–280 to which the repeal relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as an Effective Date of 2008 Amendment note under section 72 of this title. CONSTRUCTION OF AMENDMENT BY PUB. L. 109–280 Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110, provided that: ‘‘Section 856 of the 2006 Act [Pub. L. 109–280, enacting this section], and the amendments made by such section, are hereby repealed, and the In- ternal Revenue Code of 1986 shall be applied and admin- istered as if such sections and amendments had not been enacted.’’ § 7444. Organization (a) Seal The Tax Court shall have a seal which shall be judicially noticed. (b) Designation of chief judge The Tax Court shall at least biennially des- ignate a judge to act as chief judge. (c) Divisions The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court there- to, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inabil- ity of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of busi- ness without awaiting any additional assign- ment of judges thereto. (d) Quorum A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively. (Aug. 16, 1954, ch. 736, 68A Stat. 880.) § 7445. Offices The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place with- in the United States. (Aug. 16, 1954, ch. 736, 68A Stat. 880.) § 7446. Times and places of sessions The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reason- able opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as lit- tle inconvenience and expense to taxpayers as is practicable. (Aug. 16, 1954, ch. 736, 68A Stat. 880.) § 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 ju- dicial 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.