26 U.S.C. § 7471 — Employees

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, title IV, § 432(c), Dec. 18, 2015, 129 Stat. 3126, added items 7470 and 7470A. 1988—Pub. L. 100–647, title I, § 1018(u)(45), Nov. 10, 1988, 102 Stat. 3592, added item 7475. § 7470. Administration Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (in- cluding any limitation with respect to such pro- vision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the ex- tent that such provision of law is inconsistent with a provision of this subchapter. (Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.) § 7470A. Judicial conference (a) Judicial conference The chief judge may summon the judges and special trial judges of the Tax Court to an an- nual judicial conference, at such time and place as the chief judge shall designate, for the pur- pose of considering the business of the Tax Court and recommending means of improving the administration of justice within the juris- diction of the Tax Court. The Tax Court shall provide by its rules for representation and ac- tive participation at such conferences by per- sons admitted to practice before the Tax Court and by other persons active in the legal profes- sion. (b) Registration fee The Tax Court may impose a reasonable reg- istration fee on persons (other than judges and special trial judges of the Tax Court) partici- pating at judicial conferences convened pursu- ant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such con- ferences. (Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.) § 7471. Employees (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 em- ployee shall serve at the pleasure of the ap- pointing judge. (B) Exemption from Federal leave provisions A law clerk appointed under this sub- section 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 sub- section shall remain credited to the law clerk and shall be available to the law clerk upon separation from the Federal Govern- ment. (3) Other employees The Tax Court may appoint necessary em- ployees without regard to the provisions of title 5, United States Code, governing appoint- ments in the competitive service. Such em- ployees shall be subject to removal by the Tax Court. (4) Pay The Tax Court may fix and adjust the com- pensation for the clerk and other employees of Page 3928 TITLE 26—INTERNAL REVENUE CODE § 7471 the Tax Court without regard to the provi- sions of chapter 51, subchapter III of chapter 53, or section 5373 of title 5, 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 estab- lished under Article III of the Constitution of the United States. (5) Programs The Tax Court may establish programs for employee evaluations, incentive awards, flexi- ble work schedules, premium pay, and resolu- tion of employee grievances. (6) Discrimination prohibited The Tax Court shall— (A) prohibit discrimination on the basis of race, color, religion, age, sex, national ori- gin, 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, 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, United States Code, to the Merit Systems Protection Board under chapter 77 of that title, (D) make an allegation of a prohibited per- sonnel practice described under section 2302(b) of title 5, 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 Employ- ment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regula- tions, shall continue to be entitled to file such ap- peal 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 com- pleted 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 competi- tive service for which the employee possesses the required qualifications. (10) Merit system principles, prohibited per- sonnel practices, and preference eligibles Any personnel management system of the Tax Court shall— (A) include the principles set forth in sec- tion 2301(b) of title 5, United States Code; (B) prohibit personnel practices prohibited under section 2302(b) of title 5, 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 indi- vidual in a manner and to an extent con- sistent with preference accorded to pref- erence 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 al- lowances of special trial judges of the Tax Court, see subsections (d) and (e) of section 7443A. (Aug. 6, 1954, ch. 736, 68A Stat. 888; Pub. L. 91–172, title IX, § 960(g), Dec. 30, 1969, 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(a)(47), Oct. 4, 1976, 90 Stat. 1831; Pub. L. 98–369, div. A, title IV, § 464(d), July 18, 1984, 98 Stat. 825; Pub. L. 99–514, title XV, § 1556(b)(2), Oct. 22, 1986, 100 Stat. 2755; Pub. L. 111–366, § 1(a), Jan. 4, 2011, 124 Stat. 4063.) Editorial Notes REFERENCES IN TEXT The effective date of this subsection, referred to in subsec. (a)(2)(B), (8), probably means the effective date of section 1(a) of Pub. L. 111–366, which amended subsec. (a) generally. See Effective Date of 2011 Amendment note below. AMENDMENTS 2011—Subsec. (a). Pub. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: ‘‘The Tax Court is authorized to appoint, in accordance with the provisions of title 5, United States Code, gov- erning appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title, such employ- ees as may be necessary efficiently to execute the func- tions vested in the Tax Court.’’ 1986—Subsec. (c). Pub. L. 99–514 substituted ‘‘sub- sections (d) and (e) of section 7443A’’ for ‘‘section 7456(c)’’. 1984—Subsec. (c). Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text. 1976—Subsec. (a). Pub. L. 94–455, § 1906(a)(47)(A), among other changes, substituted provisions referring to title 5 of the United States Code for provisions refer- ring to the civil service law, and to chapter 51 and sub- chapter III of chapter 53 of title 5 for the Classification Act of 1949. Subsec. (b). Pub. L. 94–455, § 1906(a)(47)(B), substituted ‘‘as provided in chapter 57 of title 5, United States Code’’ for ‘‘as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16)’’. 1969—Subsec. (c). Pub. L. 91–172 inserted reference to the compensation of commissioners. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2011 AMENDMENT Pub. L. 111–366, § 1(b), Jan. 4, 2011, 124 Stat. 4065, pro- vided that: ‘‘The amendments made by this section Page 3929 TITLE 26—INTERNAL REVENUE CODE § 7475 [amending this section] shall take effect on the date the United States Tax Court adopts a personnel man- agement system [adopted effective Oct. 9, 2011] after the date of the enactment of this Act [Jan. 4, 2011].’’ EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under sec- tion 7443A of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 18, 1984, see section 464(e)(1) of Pub. L. 98–369, set out as a note under section 7456 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by 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. § 7472. Expenditures The Tax Court is authorized to make such ex- penditures (including expenditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Tax Court. Notwithstanding any other provision of law, the Tax Court is authorized to pay on be- half of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insur- ance imposed after April 24, 1999, that is in- curred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as au- thorized by the chief judge in a manner con- sistent with such payments authorized by the Judicial Conference of the United States pursu- ant to section 604(a)(5) of title 28, United States Code. Except as provided in section 7475, all ex- penditures of the Tax Court shall be allowed and paid, out of any moneys appropriated for pur- poses of the Tax Court, upon presentation of itemized vouchers therefor signed by the certi- fying officer designated by the chief judge. (Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(1), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 109–280, title VIII, § 852, Aug. 17, 2006, 120 Stat. 1016; Pub. L. 111–8, div. D, title VI, § 618(a), Mar. 11, 2009, 123 Stat. 677.) Editorial Notes REFERENCES IN TEXT The date of the enactment of the Pension Protection Act of 2006, referred to in text, is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006. AMENDMENTS 2009—Pub. L. 111–8, which directed the amendment of section 7472 of ‘‘title 26, United States Code’’ by insert- ing ‘‘after April 24, 1999, that is incurred’’ after ‘‘im- posed’’ in second sentence, was executed to this sec- tion, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2006—Pub. L. 109–280 inserted after first sentence ‘‘Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employ- ees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, in- cluding any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Con- ference of the United States pursuant to section 604(a)(5) of title 28, United States Code.’’ 1986—Pub. L. 99–514 substituted ‘‘Except as provided in section 7475, all’’ for ‘‘All’’ in second sentence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Pub. L. 111–8, div. D, title VI, § 618(b), Mar. 11, 2009, 123 Stat. 677, provided that: ‘‘This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protec- tion Act of 2006 [Pub. L. 109–280].’’ EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an Effec- tive Date note under section 7475 of this title. § 7473. Disposition of fees Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court. (Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.) Editorial Notes AMENDMENTS 2015—Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: ‘‘Except as pro- vided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous re- ceipts.’’ 1986—Pub. L. 99–514 substituted ‘‘Except as provided in section 7475, all’’ for ‘‘All’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an Effec- tive Date note under section 7475 of this title. § 7474. Fee for transcript of record The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and com- paring, a transcript of the record, or for copying any record, entry, or other paper and the com- parison and certification thereof. (Aug. 16, 1954, ch. 736, 68A Stat. 888.) § 7475. Practice fee (a) In general The Tax Court is authorized to impose a peri- odic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the