26 U.S.C. § 7443 — Membership

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 Repealed.] 7444.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 L. 110–458 repealed amendment made by section 856 of Pub.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 L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110, repealed Pub.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. 87–370, § 2, Oct. 4, 1961, 75 Stat. 801, added item 7448. § 7441. Status 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 Gov- ernment. (Aug. 16, 1954, ch. 736, 68A Stat. 879; Pub. L. 91–172, title IX, § 951, Dec. 30, 1969, 83 Stat. 730; Pub. L. 114–113, div. Q, title IV, § 441, Dec. 18, 2015, 129 Stat. 3126.) Editorial Notes AMENDMENTS 2015—Pub. L. 114–113 inserted at end ‘‘The Tax Court is not an agency of, and shall be independent of, the ex- ecutive branch of the Government.’’ 1969—Pub. L. 91–172 substituted provisions estab- lishing Tax Court as a Constitutional court, and enu- merating the members that comprise its bench, for pro- visions continuing the Board of Tax Appeals, known as the Tax Court, as an independent agency in the Execu- tive Branch of Government and enumerating the mem- bers that comprise its bench. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1969 AMENDMENT Pub. L. 91–172, title IX, § 962(a), Dec. 30, 1969, 83 Stat. 736, provided that: ‘‘The amendments made by sections 951, 953, 954(c) and (e), 955, 956, 958, and 960(c), (d), (e), (g), and (j) [amending this section and sections 7443, 7447, 7448, 7456, 7471, and 7701 of this title] shall take ef- fect on the date of enactment of this Act [Dec. 30, 1969].’’ REPORT ON INVENTORY OF CASES IN TAX COURT Pub. L. 99–514, title XV, § 1552(c), Oct. 22, 1986, 100 Stat. 2753, provided that: ‘‘The Secretary of the Treas- ury or his delegate and the Tax Court shall each pre- pare a report for 1987 and for each 2-calendar year pe- riod thereafter on the inventory of cases in the Tax Court and the measures to close cases more efficiently. Such reports shall be submitted to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.’’ CONTINUATION OF STATUS Pub. L. 91–172, title IX, § 961, Dec. 30, 1969, 83 Stat. 735, provided that: ‘‘The United States Tax Court estab- lished under the amendment made by section 951 [amending this section] is a continuation of the Tax Court of the United States as it existed prior to the date of enactment of this Act [Dec. 30, 1969], the judges of the Tax Court of the United States immediately prior to the date of enactment of this Act [Dec. 30, 1969] shall become the judges of the United States Tax Court upon the enactment of this Act, and no loss of rights or powers, interruption of jurisdiction, or prejudice to matters pending in the Tax Court of the United States before the date of enactment of this Act [Dec. 30, 1969] shall result from the enactment of this Act.’’ § 7442. Jurisdiction The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926. (Aug. 16, 1954, ch. 736, 68A Stat. 879.) Editorial Notes REFERENCES IN TEXT Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by section 7851(a)(1)(A) of this title, and chapters 3 and 4 of the In- ternal Revenue Code of 1939 were repealed by section 7851(a)(2)(A) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable. The Revenue Act of 1926, referred to in text, is act Feb. 26, 1926, ch. 27, 44 Stat. 9. For complete classifica- tion of this Act to the Code, see Tables. § 7443. Membership (a) Number The Tax Court shall be composed of 19 mem- bers. (b) Appointment Judges of the Tax Court shall be appointed by the President, by and with the advice and con- sent of the Senate, solely on the grounds of fit- ness 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. Page 3901 TITLE 26—INTERNAL REVENUE CODE § 7443 (2) For rate of salary and frequency of install- ment 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 nec- essary 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. (Aug. 16, 1954, ch. 736, 68A Stat. 879; Mar. 2, 1955, ch. 9, § 1(h), 69 Stat. 10; Pub. L. 88–426, title IV, § 403(i), Aug. 14, 1964, 78 Stat. 434; Pub. L. 91–172, title IX, §§ 952, 953, Dec. 30, 1969, 83 Stat. 730; Pub. L. 96–417, title VI, § 601(10), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 96–439, § 1(a), (b), Oct. 13, 1980, 94 Stat. 1878.) Editorial Notes AMENDMENTS 1980—Subsec. (a). Pub. L. 96–439, § 1(a), increased num- ber of judges from 16 to 19. Subsec. (b). Pub. L. 96–439, § 1(b), struck out age limi- tation that no one could be appointed a member of the Tax Court unless appointed before attaining age 65. Subsec. (d). Pub. L. 96–417 substituted ‘‘Court of International Trade’’ for ‘‘Customs Court’’. 1969—Subsec. (b). Pub. L. 91–172, § 952(a), provided that an individual may not be appointed a judge of the Tax Court after reaching age 65. Subsec. (c). Pub. L. 91–172, § 953, substituted provi- sions fixing salary of Tax Court judges at the same rate and same installments as District Court judges, for pro- visions that each judge of the Tax Court receive a sal- ary of $30,000 per annum, to be paid in monthly install- ments. Subsec. (e). Pub. L. 91–172, § 952(b), substituted provi- sions that a term in office of any Tax Court judge would expire 15 years after he takes office, for provi- sions that a term in office of any Tax Court judge would expire 12 years after the expiration of the term for which his predecessor was appointed, and any judge appointed to fill a vacancy occurring prior to the expi- ration of the term for which his predecessor was ap- pointed would be appointed only for the unexpired term of his predecessor. 1964—Subsec. (c). Pub. L. 88–426 increased salary of judges from $22,500 to $30,000. 1955—Subsec. (c). Act Mar. 2, 1955, increased salary of judges from $15,000 to $22,500. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENTS Pub. L. 96–439, § 1(c), Oct. 13, 1980, 94 Stat. 1878, pro- vided that: ‘‘The amendments made by this section [amending this section] shall take effect on February 1, 1981.’’ Amendment by Pub. L. 96–417 effective, except as oth- erwise provided, Nov. 1, 1980, and applicable with re- spect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, as amended, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1969 AMENDMENT Pub. L. 91–172, title IX, § 962(b), (c), Dec. 30, 1969, 83 Stat. 736, provided that: ‘‘(b) The amendment made by section 952(a) [amend- ing this section] shall apply to judges appointed after the date of enactment of this Act [Dec. 30, 1969]. ‘‘(c) The amendment made by section 952(b) [amend- ing this section] shall take effect on the date of enact- ment of this Act [Dec. 30, 1969], except that— ‘‘(1) the term of office being served by a judge of the Tax Court on that date shall expire on the date it would have expired under the law in effect on the date preceding the date of enactment of this Act [Dec. 30, 1969]; and ‘‘(2) a judge of the Tax Court on the date of enact- ment of this Act [Dec. 30, 1969] may be reappointed in the same manner as a judge of the Tax Court here- after appointed.’’ Amendment by section 953 of Pub. L. 91–172 to take effect on Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88–426 effective on first day of first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88–426, see section 501 of Pub. L. 88–426, title V, Aug. 14, 1964, 78 Stat. 435. EFFECTIVE DATE OF 1955 AMENDMENT Amendment by act Mar. 2, 1955, effective Mar. 1, 1955, see section 5 of act Mar. 2, 1955, set out as a note under section 4501 of Title 2, The Congress. SALARY INCREASES 1987—Salaries of judges increased to $89,500 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2, The Congress. 1977—Salaries of judges increased to $54,500 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2. 1969—Salaries of judges increased to $40,000 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2. CERTIFICATION BY JUDGE OF TRAVEL EXPENSES Provisions authorizing the travel expenses of the judges of the United States Tax Court to be paid upon the written certificate of the judge were contained in the Transportation, Treasury, Housing and Urban De- velopment, the Judiciary, and Independent Agencies Appropriations Act, 2006, Pub. L. 109–115, div. A, title VI, Nov. 30, 2005, 119 Stat. 2490, and were repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were con- tained in the following prior appropriations acts: Pub. L. 108–447, div. H, title IV, Dec. 8, 2004, 118 Stat. 3264. Pub. L. 108–199, div. F, title IV, Jan. 23, 2004, 118 Stat. 340. Pub. L. 108–7, div. J, title IV, Feb. 20, 2003, 117 Stat. 460. Pub. L. 107–67, title IV, Nov. 12, 2001, 115 Stat. 543. Pub. L. 106–554, § 1(a)(3) [title IV], Dec. 21, 2000, 114 Stat. 2763, 2763A–150. Pub. L. 106–58, title IV, Sept. 29, 1999, 113 Stat. 463. Pub. L. 105–277, div. A, § 101(h) [title IV], Oct. 21, 1998, 112 Stat. 2681–480, 2681–510. 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