26 U.S.C. § 7470 — Administration

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