26 U.S.C. § 7447 — Retirement

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 Repealed.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. Page 3904 TITLE 26—INTERNAL REVENUE CODE § 7447 (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: 65 .................................... 15 66 .................................... 14 67 .................................... 13 68 .................................... 12 69 .................................... 11 70 .................................... 10. (3) Any judge who is not reappointed fol- lowing 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 ac- cept reappointment to the Tax Court. (4) Any judge who becomes permanently dis- abled from performing his duties shall retire. Section 8335(a) of title 5 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 sub- section (d) may be called upon by the chief judge of the Tax Court to perform such judicial duties with the Tax Court as may be requested of him for any period or periods specified by the chief judge; except that in the case of any such indi- vidual— (1) the aggregate of such periods in any one calendar year shall not (without his consent) exceed 90 calendar days; and (2) he shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties. Any act, or failure to act, by an individual per- forming judicial duties pursuant to this sub- section shall have the same force and effect as if it were the act (or failure to act) of a judge of the Tax Court; but any such individual shall not be counted as a judge of the Tax Court for pur- poses of section 7443(a). Any individual who is performing judicial duties pursuant to this sub- section shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a judge. (d) Retired pay Any individual who— (1) retires under paragraph (1), (2), or (3) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period as the number of years he has served as judge bears to 10; except that the rate of such retired pay shall not be more than the rate of such salary for such period; or (2) retires under paragraph (4) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate— (A) equal to the rate of the salary payable to a judge during such period if before he re- tired he had served as a judge not less than 10 years; or (B) one-half of the rate of the salary pay- able to a judge during such period if before he retired he had served as a judge less than 10 years. Such retired pay shall begin to accrue on the day following the day on which his salary as judge ceases to accrue, and shall continue to ac- crue during the remainder of his life. Retired pay under this subsection shall be paid in the same manner as the salary of a judge. In com- puting the rate of the retired pay under para- graph (1) of this subsection for any individual who is entitled thereto, that portion of the ag- gregate number of years he has served as a judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more. In computing the rate of the retired pay under paragraph (1) of this subsection for any indi- vidual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge. (e) Election to receive retired pay Any judge may elect to receive retired pay under subsection (d). Such an election— (1) may be made only while an individual is a judge (except that in the case of an indi- vidual who fails to be reappointed as judge at the expiration of a term of office, it may be made at any time before the day after the day on which his successor takes office); (2) once made, shall be irrevocable; (3) in the case of any judge other than the chief judge, shall be made by filing notice thereof in writing with the chief judge; and (4) in the case of the chief judge, shall be made by filing notice thereof in writing with the Office of Personnel Management. The chief judge shall transmit to the Office of Personnel Management a copy of each notice filed with him under this subsection. (f) Retired pay affected in certain cases In the case of an individual for whom an elec- tion to receive retired pay under subsection (d) is in effect— (1) 1-year forfeiture for failure to perform judi- cial duties If such individual during any calendar year fails to perform judicial duties required of him by subsection (c), such individual shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the 1st day on which he so fails to perform such du- ties. Page 3905 TITLE 26—INTERNAL REVENUE CODE § 7447 (2) Permanent forfeiture of retired pay where certain non-Government services per- formed If such individual performs (or supervises or directs the performance of) legal or account- ing services in the field of Federal taxation for his client, his employer, or any of his employ- er’s clients, such individual shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the 1st day on which he engages in any such activity. The preceding sentence shall not apply to any civil office or employment under the Government of the United States. (3) Suspension of retired pay during period of compensated Government service If such individual accepts compensation for civil office or employment under the Govern- ment of the United States (other than the per- formance of judicial duties pursuant to sub- section (c)), such individual shall forfeit all rights to retired pay under subsection (d) for the period for which such compensation is re- ceived. (4) Forfeitures of retired pay under para- graphs (1) and (2) not to apply where indi- vidual elects to freeze amount of retired pay (A) In general If any individual makes an election under this paragraph— (i) paragraphs (1) and (2) (and subsection (c)) shall not apply to such individual be- ginning on the date such election takes ef- fect, and (ii) the retired pay under subsection (d) payable to such individual for periods be- ginning on or after the date such election takes effect shall be equal to the retired pay to which such individual would be en- titled without regard to this clause at the time of such election. (B) Election An election under this paragraph— (i) may be made by an individual only if such individual meets the age and service requirements for retirement under para- graph (2) of subsection (b), (ii) may be made only during the period during which the individual may make an election to receive retired pay or while the individual is receiving retired pay, and (iii) shall be made in the same manner as the election to receive retired pay. Such an election, once it takes effect, shall be irrevocable. (C) When election takes effect Any election under this paragraph shall take effect on the 1st day of the 1st month following the month in which the election is made. (g) Coordination with civil service retirement (1) General rule Except as otherwise provided in this sub- section, the provisions of the civil service re- tirement laws (including the provisions relat- ing to the deduction and withholding of amounts from basic pay, salary, and com- pensation) shall apply in respect of service as a judge (together with other service as an offi- cer or employee to whom such civil service re- tirement laws apply) as if this section had not been enacted. (2) Effect of electing retired pay In the case of any individual who has filed an election to receive retired pay under sub- section (d)— (A) no annuity or other payment shall be payable to any person under the civil service retirement laws with respect to any service performed by such individual (whether per- formed before or after such election is filed and whether performed as judge or other- wise); (B) no deduction for purposes of the Civil Service Retirement and Disability Fund shall be made from retired pay payable to him under subsection (d) or from any other salary, pay, or compensation payable to him, for any period beginning after the day on which such election is filed; and (C) such individual shall be paid the lump- sum credit computed under sections 8331(8) and 8401(19) of title 5 of the United States Code upon making application therefor with the Office of Personnel Management. (h) Retirement for disability (1) Any judge who becomes permanently dis- abled from performing his duties shall certify to the President his disability in writing. If the chief judge retires for disability, his retirement shall not take effect until concurred in by the President. If any other judge retires for dis- ability, he shall furnish to the President a cer- tificate of disability signed by the chief judge. (2) Whenever any judge who becomes perma- nently disabled from performing his duties does not retire and the President finds that such judge is unable to discharge efficiently all the duties of his office by reason of permanent men- tal or physical disability and that the appoint- ment of an additional judge is necessary for the efficient dispatch of business, the President shall declare such judge to be retired. (i) Revocation of election to receive retired pay (1) In general Notwithstanding subsection (e)(2), an indi- vidual who has filed an election to receive re- tired pay under subsection (d) may revoke such election at any time before the first day on which retired pay (or compensation under subsection (c) in lieu of retired pay) would (but for such revocation) begin to accrue with respect to such individual. (2) Manner of revoking Any revocation under this subsection shall be made by filing a notice thereof in writing with the Office of Personnel Management. The Office of Personnel Management shall trans- mit to the chief judge a copy of each notice filed under this subsection. (3) Effect of revocation In the case of any revocation under this sub- section— Page 3906 TITLE 26—INTERNAL REVENUE CODE § 7447 1 See References in Text note below. (A) for purposes of this section, the indi- vidual shall be treated as not having filed an election to receive retired pay under sub- section (d), (B) for purposes of section 7448— (i) the individual shall be treated as not having filed an election under section 7448(b), and (ii) section 7448(g) shall not apply, and the amount credited to such individual’s account (together with interest at 3 per- cent per annum, compounded on December 31 of each year to the date on which the revocation is filed) shall be returned to such individual, (C) no credit shall be allowed for any serv- ice as a judge of the Tax Court unless with respect to such service either there has been deducted and withheld the amount required by the civil service retirement laws or there has been deposited in the Civil Service Re- tirement and Disability Fund an amount equal to the amount so required, with inter- est, (D) the Tax Court shall deposit in the Civil Service Retirement and Disability Fund an amount equal to the additional amount it would have contributed to such Fund but for the election under subsection (e), and (E) if subparagraph (D) is complied with, service on the Tax Court shall be treated as service with respect to which deductions and contributions had been made during the pe- riod of service. (j) Thrift Savings Plan (1) Election to contribute (A) In general A judge of the Tax Court may elect to con- tribute to the Thrift Savings Fund estab- lished by section 8437 of title 5, United States Code. (B) Period of election An election may be made under this para- graph only during a period provided under section 8432(b) of title 5, United States Code, for individuals subject to chapter 84 of such title. (2) Applicability of title 5 provisions Except as otherwise provided in this sub- section, the provisions of subchapters III and VII of chapter 84 of title 5, United States Code, shall apply with respect to a judge who makes an election under paragraph (1). (3) Special rules (A) Amount contributed The amount contributed by a judge to the Thrift Savings Fund in any pay period shall not exceed the maximum percentage of such judge’s basic pay for such period as allow- able under section 8440f of title 5, United States Code. Basic pay does not include any retired pay paid pursuant to this section. (B) Contributions for benefit of judge No contributions under section 8432(c) of title 5, United States Code, shall be made for the benefit of a judge who has filed an elec- tion to receive retired pay under subsection (e). (C) Applicability of section 8433(b) of title 5 whether or not judge retires Section 8433(b) of title 5, United States Code, applies with respect to a judge who makes an election under paragraph (1) and who either— (i) retires under subsection (b), or (ii) ceases to serve as a judge of the Tax Court but does not retire under subsection (b). Retirement under subsection (b) is a separa- tion from service for purposes of subchapters III and VII of chapter 84 of that title. (D) Applicability of section 8351(b)(5) of title 5 The provisions of section 8351(b)(5) of title 5, United States Code, shall apply with re- spect to a judge who makes an election under paragraph (1). (E) Exception Notwithstanding subparagraph (C), if any judge retires under this section, or resigns without having met the age and service re- quirements set forth under subsection (b)(2), and such judge’s nonforfeitable account bal- ance is less than an amount that the Execu- tive Director of the Federal Retirement Thrift Investment Board prescribes by regu- lation, the Executive Director shall pay the nonforfeitable account balance to the partic- ipant in a single payment. (F) Offset In the case of a judge who receives a dis- tribution from the Thrift Savings Plan and who later receives retired pay under sub- section (d), the retired pay shall be offset by an amount equal to the amount of the dis- tribution which represents the Government’s contribution to the individual’s Thrift Sav- ings Account during years of service as a full-time judicial officer under the Federal Employees Retirement System, without re- gard to earnings attributable to such amount. Where such an offset would exceed 50 percent of the retired pay to be received in the first year, the offset may be divided equally over the first 2 years in which the individual receives the annuity. (k) Teaching compensation of retired judges For purposes of the limitation under section 501(a) of the Ethics in Government Act of 1978 (5 U.S.C. App.),1 any compensation for teaching ap- proved under section 502(a)(5) of such Act shall not be treated as outside earned income when received by a judge of the United States Tax Court who has retired under subsection (b) for teaching performed during any calendar year for which such a judge has met the requirements of subsection (c), as certified by the chief judge, or has retired under subsection (b)(4). (Aug. 16, 1954, ch. 736, 68A Stat. 880; Pub. L. 89–354, § 1, Feb. 2, 1966, 80 Stat. 5; Pub. L. 91–172, title IX, §§ 954, 960(c), (d), Dec. 30, 1969, 83 Stat. Page 3907 TITLE 26—INTERNAL REVENUE CODE § 7447 730, 734; Pub. L. 92–41, § 4(a), July 1, 1971, 85 Stat. 99; Pub. L. 95–472, § 1, Oct. 17, 1978, 92 Stat. 1332; Pub. L. 97–362, title I, § 106(d), Oct. 25, 1982, 96 Stat. 1730; Pub. L. 99–514, title XV, § 1557(a), (b), (d), Oct. 22, 1986, 100 Stat. 2756, 2757; Pub. L. 100–647, title I, § 1015(k)(1), Nov. 10, 1988, 102 Stat. 3571; Pub. L. 109–280, title VIII, § 853(a), Aug. 17, 2006, 120 Stat. 1016; Pub. L. 113–295, div. A, title II, § 221(a)(115), Dec. 19, 2014, 128 Stat. 4054; Pub. L. 117–328, div. T, title VII, § 701(a)(1), (2), (c)(1), (d)(1), Dec. 29, 2022, 136 Stat. 5398, 5401.) Editorial Notes REFERENCES IN TEXT Sections 501(a) and 502(a)(5) of the Ethics in Govern- ment Act of 1978, referred to in subsec. (k), are sections 501(a) and 502(a)(5) of Pub. L. 95–521, which were set out in the Appendix to Title 5, Government Organization and Employees, and were repealed and restated as sec- tions 13143(a) and 13144(a)(5), respectively, of Title 5 by Pub. L. 117–286, §§ 3(c), 7, Dec. 27, 2022, 136 Stat. 4303, 4304, 4361. AMENDMENTS 2022—Subsec. (g)(2)(C). Pub. L. 117–328, § 701(c)(1)(A), substituted ‘‘sections 8331(8) and 8401(19)’’ for ‘‘section 8331(8)’’. Subsec. (i)(2). Pub. L. 117–328, § 701(c)(1)(B), sub- stituted ‘‘Office of Personnel Management’’ for ‘‘Civil Service Commission’’ in two places. Subsec. (j)(3)(B). Pub. L. 117–328, § 701(a)(1), amended subpar. (B) generally. Prior to amendment, text read as follows: ‘‘No contributions may be made for the benefit of a judge under section 8432(c) of title 5, United States Code.’’ Subsec. (j)(3)(F). Pub. L. 117–328, § 701(a)(2), added sub- par. (F). Subsec. (k). Pub. L. 117–328, § 701(d)(1), added subsec. (k). 2014—Subsec. (i)(3)(B)(ii). Pub. L. 113–295 substituted ‘‘at 3 percent per annum’’ for ‘‘at 4 percent per annum to December 31, 1947, and 3 percent per annum there- after’’. 2006—Subsec. (j). Pub. L. 109–280 added subsec. (j). 1988—Subsec. (d). Pub. L. 100–647 inserted at end ‘‘In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual per- forms services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge.’’ 1986—Subsec. (a)(2), (3), (5). Pub. L. 99–514, § 1557(d)(1), redesignated pars. (3) and (5) as (2) and (3), respectively, and struck out former par. (2) which read as follows: ‘‘The term ‘Civil Service Commission’ means the United States Civil Service Commission.’’ Subsec. (b)(2). Pub. L. 99–514, § 1557(a), amended par. (2) generally. Prior to amendment, par. (2) read as fol- lows: ‘‘Any judge who has attained the age of 65 may retire any time after serving as judge for 15 years or more.’’ Subsec. (e). Pub. L. 99–514, § 1557(d)(2), substituted ‘‘Office of Personnel Management’’ for ‘‘Civil Service Commission’’ in par. (4) and in last sentence. Subsec. (f). Pub. L. 99–514, § 1557(b), amended subsec. (f) generally. Prior to amendment, subsec. (f), individ- uals receiving retired pay to be available for recall, read as follows: ‘‘Any individual who has elected to re- ceive retired pay under subsection (d) who thereafter— ‘‘(1) accepts civil office or employment under the Government of the United States (other than the per- formance of judicial duties pursuant to subsection (c)); or ‘‘(2) performs (or supervises or directs the perform- ance of) legal or accounting services in the field of Federal taxation or in the field of the renegotiation of Federal contracts for his client, his employer, or any of his employer’s clients, shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the first day on which he accepts such office or employment or engages in any activity described in paragraph (2). Any indi- vidual who has elected to receive retired pay under sub- section (d) who thereafter during any calendar year fails to perform judicial duties required of him by sub- section (c) shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the first day on which he so fails to perform such duties.’’ Subsec. (g)(2)(C). Pub. L. 99–514, § 1557(d)(3), sub- stituted ‘‘Office of Personnel Management’’ for ‘‘Civil Service Commission’’. 1982—Subsec. (b). Pub. L. 97–362 inserted provision that any judge who retires shall be designated ‘‘senior judge’’. 1978—Subsec. (i). Pub. L. 95–472 added subsec. (i). 1971—Subsec. (c). Pub. L. 92–41 substituted ‘‘At or after his retirement, any individual who has elected to receive’’ for ‘‘Any individual who is receiving’’. 1969—Subsec. (a)(4). Pub. L. 91–172, § 954(e)(1), struck out par. (4) which defined the term ‘‘Civil Service Re- tirement Act’’. Subsec. (a)(1). Pub. L. 91–172, § 960(c), substituted ‘‘United States Tax Court’’ for ‘‘Tax Court of the United States’’. Subsec. (a)(5). Pub. L. 91–172, § 960(d), inserted ref- erence to service as a judge of the Tax Court of the United States. Subsec. (b). Pub. L. 91–172, § 954(a), substituted provi- sions authorizing retirement at age 70, or age 65 after serving 15 years, or when any judge has become perma- nently disabled, authorizing any judge not reappointed who has served 15 years or more to retire under enu- merated condition, and rendering section 8335(a) of title 5 not applicable to judges, for provisions author- izing retirement after a judge has served 18 years, re- quiring anyone who served as a judge for 10 years or more and attained the age of 70 years to retire no later than the close of the third month beginning after the month in which he attained 70 years or the month com- pleting the tenth year of service or August 1953, and rendering section 2(a) of the Civil Service Retirement Act not applicable to judges. Subsec. (d). Pub. L. 91–172, § 954(b), substituted provi- sions specifying methods of computation of retirement pay under subsec. (b) of this section so as to conform such provisions to subsec. (b) (relating to conditions for retiring), for provisions specifying methods of com- putation for retirement pay under former subsec. (b) of this section (relating to conditions for retiring). Subsec. (g)(1). Pub. L. 91–172, § 954(e)(2), substituted ‘‘civil service retirement laws’’ and ‘‘such civil service retirement laws apply’’ for ‘‘Civil Service Retirement Act’’ and ‘‘such Act applies’’, respectively. Subsec. (g)(2). Pub. L. 91–172, § 954(c), substituted pro- visions that any individual electing to receive retire- ment pay under subsec. (d) of this section is not to re- ceive any payment under the civil service retirement laws, and no deduction is to be made for the Civil Serv- ice Retirement and Disability Fund, and a lump-sum credit computed under section 8331(8) of Title 5 is to be paid, for provisions which enumerated the effects and conditions of electing retirement pay under former sub- sec. (d) of this section. Subsec. (g)(3). Pub. L. 91–172, § 954(c), struck out par. (3) which enumerated the conditions and effects of waiving civil service benefits in lieu of retirement pay under former subsec. (d) of this section. Subsec. (g)(4). Pub. L. 91–172, § 954(c), struck out par. (4) which provided that the fourth and sixth paragraphs of section 6 of the Civil Service Retirement Act would be applicable to retirement pay accruing under subsec. (d) of this section. Subsec. (h). Pub. L. 91–172, § 954(d), added subsec. (h). 1966—Subsec. (d). Pub. L. 89–354 substituted ‘‘during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such pe- riod’’ for ‘‘at a rate which bears the same ratio to the rate of the salary payable to him as judge at the time Page 3908 TITLE 26—INTERNAL REVENUE CODE § 7447 he ceases to be a judge’’ and ‘‘the rate of such salary for such period’’ for ‘‘the rate of such salary’’ wherever ap- pearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2022 AMENDMENT Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: ‘‘The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].’’ Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: ‘‘The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the en- actment of this Act [Dec. 29, 2022].’’ Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: ‘‘Except as otherwise pro- vided, the amendments made by this section [amending this section and section 7448 of this title] shall take ef- fect on the date of the enactment of this Act [Dec. 29, 2022].’’ EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title. EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–280, title VIII, § 853(b), Aug. 17, 2006, 120 Stat. 1017, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006], ex- cept that United States Tax Court judges may only begin to participate in the Thrift Savings Plan at the next open season beginning after such date.’’ EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title I, § 1015(k)(2), Nov. 10, 1988, 102 Stat. 3571, provided that: ‘‘The amendment made by paragraph (1) [amending this section] shall apply for purposes of determining the amount of retired pay for months beginning after the date of the enactment of this Act [Nov. 10, 1988] regardless of when the services under section 7447(c) of the 1986 Code were performed.’’ EFFECTIVE DATE OF 1986 AMENDMENT Pub. L. 99–514, title XV, § 1557(e), Oct. 22, 1986, 100 Stat. 2757, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986]. ‘‘(2) FORFEITURE OF RETIRED PAY.—The amendments made by this section shall not apply to any individual who, before the date of the enactment of this Act [Oct. 22, 1986], forfeited his rights to retired pay under sec- tion 7447(d) of the Internal Revenue Code of 1954 [now 1986] by reason of the 1st sentence of section 7447(f) of such Code (as in effect on the day before such date).’’ EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–472, § 2(a), Oct. 17, 1978, 92 Stat. 1332, pro- vided that: ‘‘The amendment made by the first section of this Act [amending this section] shall apply with re- spect to revocations made after the date of the enact- ment of this Act [Oct. 17, 1978].’’ EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–41, § 4(c)(1), July 1, 1971, 85 Stat. 99, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall be effective as if included in the Internal Revenue Code of 1986 [for- merly I.R.C. 1954] on the date of its enactment [July 1, 1971]. Provisions having the same effect as such amend- ment shall be treated as having been included in the In- ternal Revenue Code of 1939 [section 1106(c)] effective on and after August 7, 1953.’’ EFFECTIVE DATE OF 1969 AMENDMENT Amendment by sections 954(c), (e) and 960(c), (d) of Pub. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title. Pub. L. 91–172, title IX, § 962(d), Dec. 30, 1969, 83 Stat. 736, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘The amendments made by subsections (a), (b), and (d) of section 954 [amending this section] shall apply to— ‘‘(1) all judges of the Tax Court retiring on or after the date of enactment of this Act [Dec. 30, 1969], and ‘‘(2) all individuals performing judicial duties pur- suant to section 7447(c) or receiving retired pay pur- suant to section 7447(d) on the day preceding the date of enactment of this Act [Dec. 30, 1969]. Any individual who has served as a judge of the Tax Court for 18 years or more by the end of one year after the date of the enactment of this Act [Dec. 30, 1969] may retire in accordance with the provisions of section 7447 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] as in effect on the day preceding the date of the enactment of this Act. Any individual who is a judge of the Tax Court on the date of the enactment of this Act may retire under the provisions of section 7447 of such Code upon the completion of the term of his of- fice, if he is not reappointed as a judge of the Tax Court and gives notice to the President within the time pre- scribed by section 7447(b) of such Code (or if his term expires within 6 months after the date of enactment of this Act, gives notice to the President before the expi- ration of 3 months after the date of enactment of this Act), and shall receive retired pay at a rate which bears the same ratio to the rate of the salary payable to a judge as the number of years he has served as a judge of the Tax Court bears to 15; except that the rate of such retired pay shall not exceed the rate of the salary of a judge of the Tax Court. For purposes of the pre- ceding sentence the years of service as a judge of the Tax Court shall be determined in the manner set forth in section 7447(d) of such Code.’’ EFFECTIVE DATE OF 1966 AMENDMENT Pub. L. 89–354, § 2, Feb. 2, 1966, 80 Stat. 5, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, pro- vided that: ‘‘The amendments made by the first section of this Act [amending this section and section 1106 of I.R.C. 1939] shall apply with respect to retired pay ac- cruing under section 1106 of the Internal Revenue Code of 1939 or section 7447 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] on or after the first day of the first calendar month which begins after the date of enactment of this Act [Feb. 2, 1966].’’ REDEPOSITING FUNDS IN CIVIL SERVICE RETIREMENT AND DISABILITY FUND; CREDITABLE SERVICE Pub. L. 95–472, § 2(b), Oct. 17, 1978, 92 Stat. 1333, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘Any individual who elects to re- voke under section 7447(i) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] within one year after the date of enactment of this Act [Oct. 17, 1978] shall be treated as having the requisite current service for pur- poses of redepositing funds in the Civil Service Retire- ment and Disability Fund and for purposes of reviving creditable service under subchapter III of chapter 83 of title 5 of the United States Code.’’ Executive Documents TRANSFER OF FUNCTIONS Functions vested by statute in United States Civil Service Commission or Chairman thereof transferred to Director of Office of Personnel Management (except as Page 3909 TITLE 26—INTERNAL REVENUE CODE § 7447A otherwise specified) by Reorg. Plan No. 2 of 1978, § 102, 43 F.R. 36037, 92 Stat. 3783, set out under section 1101 of Title 5, Government Organization and Employees, ef- fective Jan. 1, 1979, as provided by section 1–102 of Ex. Ord. No. 12107, Dec. 28, 1978, 44 F.R. 1055, set out under section 1101 of Title 5. § 7447A. Retirement for special trial judges (a) In general (1) Retirement Any special trial judge appointed pursuant to section 7443A may retire from service as a special trial judge if the individual meets the age and service requirements set forth in the following table: If the special trial judge has at- tained age: And the years of service as a special trial judge are at least: 65 15 66 14 67 13 68 12 69 11 70 10. (2) Length of service In making any determination of length of service as a special trial judge there shall be included all periods (whether or not consecu- tive) during which an individual served as a special trial judge (b) Retirement upon disability Any special trial judge appointed pursuant to section 7443A who becomes permanently dis- abled from performing such individual’s duties shall retire from service as a special trial judge. (c) Recalling of retired special trial judges Any individual who has retired pursuant to subsection (a) may be called upon by the chief judge to perform such judicial duties with the Tax Court as may be requested of such indi- vidual for a period or periods specified by the chief judge, except that in the case of any such individual— (1) the aggregate of such periods in any 1 cal- endar year shall not (without the consent of such individual) exceed 90 calendar days, and (2) such individual shall be relieved of per- forming such duties during any period in which illness or disability precludes the per- formance of such duties. Any act, or failure to act, by an individual per- forming judicial duties pursuant to this sub- section shall have the same force and effect as if it were the act (or failure to act) of a special trial judge. Any individual who is performing ju- dicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other ex- penses as a special trial judge. (d) Retired pay (1) In general Any individual who retires pursuant to sub- section (a) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retire- ment from service as a special trial judge at a rate which bears the same ratio to the rate of the salary payable to a special trial judge dur- ing such period as— (A) the number of years such individual has served as special trial judge bears to, (B) 15, except that the rate of such retired pay shall not be more than the rate of such salary for such period. (2) Retirement upon disability Any individual who retires pursuant to sub- section (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retire- ment from service as a special trial judge— (A) at a rate equal to the rate of the salary payable to a special trial judge during such period, if the individual had at least 10 years of service as a special trial judge before re- tirement, and (B) at a rate equal to 1⁄2 the rate described in subparagraph (A), if the individual had fewer than 10 years of service as a special trial judge before retirement. (3) Beginning date and payment Retired pay under this subsection shall begin to accrue on the day following the date on which the individual’s salary as a special trial judge ceases to accrue, and shall con- tinue to accrue during the remainder of such individual’s life. Retired pay under this sub- section shall be paid in the same manner as the salary of a special trial judge. (4) Partial years In computing the rate of the retired pay for an individual to whom paragraph (1) applies, any portion of the aggregate number of years such individual has served as a special trial judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more. (5) Recalled service In computing the rate of the retired pay for an individual to whom paragraph (1) applies, any period during which such individual per- forms services under subsection (c) on a sub- stantially full-time basis shall be treated as a period during which such individual has served as a special trial judge.