26 U.S.C. § 7441 — Status

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 Repealed.] 7444.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 L. 110–458 repealed amendment made by section 856 of Pub.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 L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110, repealed Pub.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.