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28 U.S.C. § 991 — United States Sentencing Commission; es-
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Page 339
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 991
Editorial Notes
AMENDMENTS
1978—Subsec. (b). Pub. L. 95–598 substituted ‘‘Except
as provided in section 1166 of title 11, a trustee’’ for ‘‘A
trustee’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95–598 effective Oct. 1, 1979,
see section 402(c) of Pub. L. 95–598, set out as an Effec-
tive Date note preceding section 101 of Title 11, Bank-
ruptcy.
§ 960. Tax liability
(a) Any officers and agents conducting any
business under authority of a United States
court shall be subject to all Federal, State and
local taxes applicable to such business to the
same extent as if it were conducted by an indi-
vidual or corporation.
(b) A tax under subsection (a) shall be paid on
or before the due date of the tax under applica-
ble nonbankruptcy law, unless—
(1) the tax is a property tax secured by a lien
against property that is abandoned under sec-
tion 554 of title 11, within a reasonable period
of time after the lien attaches, by the trustee
in a case under title 11; or
(2) payment of the tax is excused under a
specific provision of title 11.
(c) In a case pending under chapter 7 of title
11, payment of a tax may be deferred until final
distribution is made under section 726 of title 11,
if—
(1) the tax was not incurred by a trustee
duly appointed or elected under chapter 7 of
title 11; or
(2) before the due date of the tax, an order of
the court makes a finding of probable insuffi-
ciency of funds of the estate to pay in full the
administrative expenses allowed under section
503(b) of title 11 that have the same priority in
distribution under section 726(b) of title 11 as
the priority of that tax.
(June 25, 1948, ch. 646, 62 Stat. 927; Pub. L
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Page 339
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 991
Editorial Notes
AMENDMENTS
1978—Subsec. (b). Pub. L. 95–598 substituted ‘‘Except
as provided in section 1166 of title 11, a trustee’’ for ‘‘A
trustee’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95–598 effective Oct. 1, 1979,
see section 402(c) of Pub. L. 95–598, set out as an Effec-
tive Date note preceding section 101 of Title 11, Bank-
ruptcy.
§ 960. Tax liability
(a) Any officers and agents conducting any
business under authority of a United States
court shall be subject to all Federal, State and
local taxes applicable to such business to the
same extent as if it were conducted by an indi-
vidual or corporation.
(b) A tax under subsection (a) shall be paid on
or before the due date of the tax under applica-
ble nonbankruptcy law, unless—
(1) the tax is a property tax secured by a lien
against property that is abandoned under sec-
tion 554 of title 11, within a reasonable period
of time after the lien attaches, by the trustee
in a case under title 11; or
(2) payment of the tax is excused under a
specific provision of title 11.
(c) In a case pending under chapter 7 of title
11, payment of a tax may be deferred until final
distribution is made under section 726 of title 11,
if—
(1) the tax was not incurred by a trustee
duly appointed or elected under chapter 7 of
title 11; or
(2) before the due date of the tax, an order of
the court makes a finding of probable insuffi-
ciency of funds of the estate to pay in full the
administrative expenses allowed under section
503(b) of title 11 that have the same priority in
distribution under section 726(b) of title 11 as
the priority of that tax.
(June 25, 1948, ch. 646, 62 Stat. 927; Pub. L. 109–8,
title VII, § 712(a), Apr. 20, 2005, 119 Stat. 127.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., § 124a (June 18, 1934,
ch. 585, 48 Stat. 993).
A proviso in section 124a of title 28, U.S.C., 1940 ed.,
relating to taxes accruing prior to the effective date of
the 1934 act, was omitted as obsolete.
References in section 124a of title 28, U.S.C., 1940 ed.,
to specific officers was omitted as covered by the words
‘‘Any officers.’’
Word ‘‘Federal’’ was added before ‘‘State’’ in recogni-
tion of the liability of such officers for Federal taxes
under the revenue laws.
Changes in phraseology were made.
Editorial Notes
AMENDMENTS
2005—Pub. L. 109–8 designated existing provisions as
subsec. (a) and added subsecs. (b) and (c).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109–8 effective 180 days after
Apr. 20, 2005, and not applicable with respect to cases
commenced under Title 11, Bankruptcy, before such ef-
fective date, except as otherwise provided, see section
1501 of Pub. L. 109–8, set out as a note under section 101
of Title 11.
§ 961. Office expenses of clerks
Each clerk of court shall be allowed his nec-
essary office expenses when authorized by the
Director of the Administrative Office of the
United States Courts.
(June 25, 1948, ch. 646, 62 Stat. 927.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., §§ 544, 563 (Mar. 3,
1891, ch. 517, § 2, 26 Stat. 826; Feb. 26, 1919, ch. 49, § 5, 40
Stat. 1182; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1412; June 1,
1922, ch. 204, title II, 42 Stat. 616; May 17, 1932, ch. 190,
47 Stat. 158; June 25, 1936, ch. 804, 49 Stat. 1921).
Section consolidates parts of sections 544 and 563 of
title 28, U.S.C., 1940 ed. For remainder of such sections,
see Distribution Table.
Changes were made in phraseology.
[§ 962. Repealed. Pub. L. 89–554, § 8(a), Sept. 6,
1966, 80 Stat. 663]
Section, act June 25, 1948, ch. 646, 62 Stat. 927, related
to traveling expenses and subsistence for officers and
employees of the courts of the United States and of the
Administrative Office of the United States Courts.
§ 963. Courts defined
As used in this chapter, unless the context in-
dicates
otherwise,
the
words
‘‘court’’
and
‘‘courts’’ include the Supreme Court of the
United States and the courts enumerated in sec-
tion 610 of this title.
(June 25, 1948, ch. 646, 62 Stat. 927.)
HISTORICAL AND REVISION NOTES
This section was included to embrace the Supreme
Court and all courts under the supervision of the Ad-
ministrative Office of the United States Courts. See
section 610 of this title and reviser’s note thereunder.
CHAPTER 58—UNITED STATES SENTENCING
COMMISSION
Sec.
991.
United States Sentencing Commission; estab-
lishment and purposes.
992.
Terms of office; compensation.
993.
Powers and duties of Chair.
994.
Duties of the Commission.
995.
Powers of the Commission.
996.
Director and staff.
997.
Annual report.
998.
Definitions.
Editorial Notes
AMENDMENTS
1994—Pub. L. 103–322, title XXVIII, § 280005(c)(1), Sept.
13, 1994, 108 Stat. 2097, substituted ‘‘Chair’’ for ‘‘Chair-
man’’ in item 993.
§ 991. United States Sentencing Commission; es-
tablishment and purposes
(a) There is established as an independent
commission in the judicial branch of the United
States a United States Sentencing Commission
which shall consist of seven voting members and
one nonvoting member. The President, after
consultation with representatives of judges,
Page 340
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 992
prosecuting attorneys, defense attorneys, law
enforcement officials, senior citizens, victims of
crime, and others interested in the criminal jus-
tice process, shall appoint the voting members
of the Commission, by and with the advice and
consent of the Senate, one of whom shall be ap-
pointed, by and with the advice and consent of
the Senate, as the Chair and three of whom shall
be designated by the President as Vice Chairs.
At least 3 of the members shall be Federal
judges selected after considering a list of six
judges recommended to the President by the Ju-
dicial Conference of the United States. Not more
than four of the members of the Commission
shall be members of the same political party,
and of the three Vice Chairs, no more than two
shall be members of the same political party.
The Attorney General, or the Attorney Gen-
eral’s designee, shall be an ex officio, nonvoting
member of the Commission. The Chair, Vice
Chairs, and members of the Commission shall be
subject to removal from the Commission by the
President only for neglect of duty or malfea-
sance in office or for other good cause shown.
(b) The purposes of the United States Sen-
tencing Commission are to—
(1) establish sentencing policies and prac-
tices for the Federal criminal justice system
that—
(A) assure the meeting of the purposes of
sentencing as set forth in section 3553(a)(2)
of title 18, United States Code;
(B) provide certainty and fairness in meet-
ing the purposes of sentencing, avoiding un-
warranted sentencing disparities among de-
fendants with similar records who have been
found guilty of similar criminal conduct
while maintaining sufficient flexibility to
permit individualized sentences when war-
ranted by mitigating or aggravating factors
not taken into account in the establishment
of general sentencing practices; and
(C) reflect, to the extent practicable, ad-
vancement in knowledge of human behavior
as it relates to the criminal justice process;
and
(2) develop means of measuring the degree to
which the sentencing, penal, and correctional
practices are effective in meeting the purposes
of sentencing as set forth in section 3553(a)(2)
of title 18, United States Code.
(Added Pub. L. 98–473, title II, § 217(a), Oct. 12,
1984, 98 Stat. 2017; amended Pub. L. 99–22, § 1(1),
Apr. 15, 1985, 99 Stat. 46; Pub. L. 103–322, title
XXVIII, § 280005(a), (c)(1), (2), Sept. 13, 1994, 108
Stat. 2096, 2097; Pub. L. 104–294, title VI,
§ 604(b)(11), Oct. 11, 1996, 110 Stat. 3507; Pub. L.
108–21, title IV, § 401(n)(1), Apr. 30, 2003, 117 Stat.
675; Pub. L. 110–406, § 16, Oct. 13, 2008, 122 Stat.
4295.)
Editorial Notes
AMENDMENTS
2008—Subsec. (a). Pub. L. 110–406 substituted ‘‘At
least’’ for ‘‘Not more than’’ in third sentence.
2003—Subsec. (a). Pub. L. 108–21 substituted ‘‘Not
more than 3’’ for ‘‘At least three’’ in third sentence.
1996—Subsec. (a). Pub. L. 104–294 made technical cor-
rection to directory language of Pub. L. 103–322. See
1994 Amendment note below.
1994—Subsec. (a). Pub. L. 103–322, § 280005(c)(1), (2), in
second sentence, substituted ‘‘Chair’’ for ‘‘Chairman’’
and in fifth sentence, substituted ‘‘the Attorney Gen-
eral’s designee’’ for ‘‘his designee’’.
Pub. L. 103–322, § 280005(a), as amended by Pub. L.
104–294, in second sentence, substituted ‘‘and three of
whom shall be designated by the President as Vice
Chairs.’’ for the period at end, in fourth sentence, sub-
stituted ‘‘, and of the three Vice Chairs, no more than
two shall be members of the same political party.’’ for
the period at end, and in last sentence, substituted
‘‘Chair, Vice Chairs,’’ for ‘‘Chairman’’.
1985—Subsec. (a). Pub. L. 99–22 struck out ‘‘in regular
active service’’ after ‘‘Federal judges’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2003 AMENDMENT
Pub. L. 108–21, title IV, § 401(n)(2), Apr. 30, 2003, 117
Stat. 676, provided that: ‘‘The amendment made under
paragraph (1) [amending this section] shall not apply to
any person who is serving, or who has been nominated
to serve, as a member of the Sentencing Commission on
the date of enactment of this Act [Apr. 30, 2003].’’
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–294 effective Sept. 13, 1994,
see section 604(d) of Pub. L. 104–294, set out as a note
under section 13 of Title 18, Crimes and Criminal Proce-
dure.
EFFECTIVE DATE
Section
effective
Oct.
12,
1984,
see
section
235(a)(1)(B)(i) of Pub. L. 98–473, set out as an Effective
Date; Savings Provision note under section 3551 of Title
18, Crimes and Criminal Procedure.
COMPOSITION OF MEMBERS OF COMMISSION DURING
FIRST FIVE-YEAR PERIOD
For provisions directing that, notwithstanding the
provisions of this section, during the five-year period
following Oct. 12, 1984, the United States Sentencing
Commission shall consist of nine members, including
two ex officio, nonvoting members, see section 235(b)(5)
of Pub. L. 98–473, set out as an Effective Date note
under section 3551 of Title 18, Crimes and Criminal Pro-
cedure.
§ 992. Terms of office; compensation
(a) The voting members of the United States
Sentencing Commission shall be appointed for
six-year terms, except that the initial terms of
the first members of the Commission shall be
staggered so that—
(1) two members, including the Chair, serve
terms of six years;
(2) three members serve terms of four years;
and
(3) two members serve terms of two years.
(b)(1) Subject to paragraph (2)—
(A) no voting member of the Commission
may serve more than two full terms; and
(B) a voting member appointed to fill a va-
cancy that occurs before the expiration of the
term for which a predecessor was appointed
shall be appointed only for the remainder of
such term.
(2) A voting member of the Commission whose
term has expired may continue to serve until
the earlier of—
(A) the date on which a successor has taken
office; or
(B) the date on which the Congress adjourns
sine die to end the session of Congress that
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** There is established as an independent commission in the judicial branch of the United States a United States Sentencing Commission which shall consist of seven voting members and one nonvoting member. The President, after consultation with representatives of judges, prosecuting attorneys, defense attorneys, law enforcement officials, senior citizens, victims of crime, and others interested in the criminal justice process, shall appoint the voting members of the Commission, by and with the advice and consent of the Senate, one of whom shall be appointed, by and with the advice and consent of the Senate, as the Chair and three of whom shall be designated by the President as Vice Chairs. At least 3 of the members shall be Federal judges selected after considering a list of six judges recommended to the President by the Judicial Conference of the United States. Not more than four of the members of the Commission shall be members of the same political party, and of the three Vice Chairs, no more than two shall be members of the same political party. The Attorney General, or the Attorney General’s designee, shall be an ex officio, nonvoting member of the Commission. The Chair, Vice Chairs, and members of the Commission shall be subject to removal from the Commission by the President only for neglect of duty or malfeasance in office or for other good cause shown.
**(b)** The purposes of the United States Sentencing Commission are to—
(1) establish sentencing policies and practices for the Federal criminal justice system that—
(A) assure the meeting of the purposes of sentencing as set forth in [section 3553(a)(2) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section3553/a/2&num=0&edition=prelim), United States Code;
(B) prov
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