Subchapter C—The Tax Court
Editorial Notes
Amendments
1976—
1974—
PART I—ORGANIZATION AND JURISDICTION
Editorial Notes
Amendments
2022—
2018—
2008—
2006—
1986—
1976—
1961—
§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 Government.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2015—
1969—
Statutory Notes and Related Subsidiaries
Effective Date of 1969 Amendment
Report on Inventory of Cases in Tax Court
Continuation of Status
§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 (
(Aug. 16, 1954, ch. 736,
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 Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by
The Revenue Act of 1926, referred to in text, is act Feb. 26, 1926, ch. 27,
§7443. Membership
(a) Number
The Tax Court shall be composed of 19 members.
(b) Appointment
Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness 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.
(2) For rate of salary and frequency of installment see
(d) Expenses for travel and subsistence
Judges of the Tax Court shall receive necessary 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,
Editorial Notes
Amendments
1980—Subsec. (a).
Subsec. (b).
Subsec. (d).
1969—Subsec. (b).
Subsec. (c).
Subsec. (e).
1964—Subsec. (c).
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
Amendment by
Effective Date of 1969 Amendment
"(b) The amendment made by section 952(a) [amending 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) [amending this section] shall take effect on the date of enactment 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 enactment of this Act [Dec. 30, 1969] may be reappointed in the same manner as a judge of the Tax Court hereafter appointed."
Amendment by section 953 of
Effective Date of 1964 Amendment
Amendment by
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
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
1977—Salaries of judges increased to $54,500 per annum, on recommendation of the President of the United States, see note set out under
1969—Salaries of judges increased to $40,000 per annum, on recommendation of the President of the United States, see note set out under
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 Development, the Judiciary, and Independent Agencies Appropriations Act, 2006,
Apr. 2, 1956, ch. 161, title III,
June 1, 1955, ch. 113, title III,
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, functions, etc., was revoked by Ex. Ord. No. 12305, May 5, 1981, 46 F.R. 25421, formerly set out as a note under section 14 of the Appendix to Title 5, Government Organization and Employees.
§7443A. Special trial judges
(a) Appointment
The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
(b) Proceedings which may be assigned to special 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
Editorial Notes
Amendments
2006—Subsec. (b)(5).
Subsec. (b)(6).
Subsec. (b)(7).
Subsec. (c).
1998—Subsec. (b)(3).
Subsec. (b)(4), (5).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Amendment by
Effective Date of 1998 Amendments
Amendment by
Amendment by section 3103 of
Amendment by section 3401 of
Effective Date
"(1)
"(2)
"(3)
Inconsistencies With Presidential Salary Recommendations
[§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective as if included in the provisions of
Construction of Amendment by Pub. L. 109–280
§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 designate 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 thereto, 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 inability 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 business without awaiting any additional assignment 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,
§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 within the United States.
(Aug. 16, 1954, ch. 736,
§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 reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
(Aug. 16, 1954, ch. 736,
§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 judicial 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.
(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 following 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 accept reappointment to the Tax Court.
(4) Any judge who becomes permanently disabled from performing his duties shall retire.
(c) Recalling of retired judges
At or after his retirement, any individual who has elected to receive retired pay under subsection (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 individual—
(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 performing judicial duties pursuant to this subsection 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 purposes of section 7443(a). Any individual who is performing judicial duties pursuant to this subsection 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 retired he had served as a judge not less than 10 years; or
(B) one-half of the rate of the salary payable 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 accrue 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 computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, that portion of the aggregate 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 individual 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 individual 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 election to receive retired pay under subsection (d) is in effect—
(1) 1-year forfeiture for failure to perform judicial 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 duties.
(2) Permanent forfeiture of retired pay where certain non-Government services performed
If such individual performs (or supervises or directs the performance of) legal or accounting services in the field of Federal taxation for his client, his employer, or any of his employer'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 Government of the United States (other than the performance of judicial duties pursuant to subsection (c)), such individual shall forfeit all rights to retired pay under subsection (d) for the period for which such compensation is received.
(4) Forfeitures of retired pay under paragraphs (1) and (2) not to apply where individual 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 beginning on the date such election takes effect, and
(ii) the retired pay under subsection (d) payable to such individual for periods beginning on or after the date such election takes effect shall be equal to the retired pay to which such individual would be entitled 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 paragraph (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 subsection, the provisions of the civil service retirement laws (including the provisions relating to the deduction and withholding of amounts from basic pay, salary, and compensation) shall apply in respect of service as a judge (together with other service as an officer or employee to whom such civil service retirement 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 subsection (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 performed before or after such election is filed and whether performed as judge or otherwise);
(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
(h) Retirement for disability
(1) Any judge who becomes permanently disabled 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 disability, he shall furnish to the President a certificate of disability signed by the chief judge.
(2) Whenever any judge who becomes permanently 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 mental or physical disability and that the appointment 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 individual who has filed an election to receive retired 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 transmit 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 subsection—
(A) for purposes of this section, the individual shall be treated as not having filed an election to receive retired pay under subsection (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 percent 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 service 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 Retirement and Disability Fund an amount equal to the amount so required, with interest,
(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 period of service.
(j) Thrift Savings Plan
(1) Election to contribute
(A) In general
A judge of the Tax Court may elect to contribute to the Thrift Savings Fund established by
(B) Period of election
An election may be made under this paragraph only during a period provided under
(2) Applicability of title 5 provisions
Except as otherwise provided in this subsection, the provisions of subchapters III and VII of
(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 allowable under
(B) Contributions for benefit of judge
No contributions under
(C) Applicability of section 8433(b) of title 5 whether or not judge retires
(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 separation from service for purposes of subchapters III and VII of
(D) Applicability of section 8351(b)(5) of title 5
The provisions of
(E) Exception
Notwithstanding subparagraph (C), if any judge retires under this section, or resigns without having met the age and service requirements set forth under subsection (b)(2), and such judge's nonforfeitable account balance is less than an amount that the Executive Director of the Federal Retirement Thrift Investment Board prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment.
(F) Offset
In the case of a judge who receives a distribution from the Thrift Savings Plan and who later receives retired pay under subsection (d), the retired pay shall be offset by an amount equal to the amount of the distribution which represents the Government's contribution to the individual's Thrift Savings Account during years of service as a full-time judicial officer under the Federal Employees Retirement System, without regard 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 approved 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,
Editorial Notes
References in Text
Sections 501(a) and 502(a)(5) of the Ethics in Government Act of 1978, referred to in subsec. (k), are sections 501(a) and 502(a)(5) of
Amendments
2022—Subsec. (g)(2)(C).
Subsec. (i)(2).
Subsec. (j)(3)(B).
Subsec. (j)(3)(F).
Subsec. (k).
2014—Subsec. (i)(3)(B)(ii).
2006—Subsec. (j).
1988—Subsec. (d).
1986—Subsec. (a)(2), (3), (5).
Subsec. (b)(2).
Subsec. (e).
Subsec. (f).
"(1) accepts civil office or employment under the Government of the United States (other than the performance of judicial duties pursuant to subsection (c)); or
"(2) performs (or supervises or directs the performance 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 individual who has elected to receive retired pay under subsection (d) who thereafter during any calendar year fails to perform judicial duties required of him by subsection (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).
1982—Subsec. (b).
1978—Subsec. (i).
1971—Subsec. (c).
1969—Subsec. (a)(4).
Subsec. (a)(1).
Subsec. (a)(5).
Subsec. (b).
Subsec. (d).
Subsec. (g)(1).
Subsec. (g)(2).
Subsec. (g)(3).
Subsec. (g)(4).
Subsec. (h).
1966—Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Effective Date of 2014 Amendment
Amendment by
Effective Date of 2006 Amendment
Effective Date of 1988 Amendment
Effective Date of 1986 Amendment
"(1)
"(2)
Effective Date of 1978 Amendment
Effective Date of 1971 Amendment
Effective Date of 1969 Amendment
Amendment by sections 954(c), (e) and 960(c), (d) of
"(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 pursuant to section 7447(c) or receiving retired pay pursuant 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 office, if he is not reappointed as a judge of the Tax Court and gives notice to the President within the time prescribed 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 expiration 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 preceding 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
Redepositing Funds in Civil Service Retirement and Disability Fund; Creditable Service
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 otherwise specified) by Reorg. Plan No. 2 of 1978, §102, 43 F.R. 36037,
1 See References in Text note below.
§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 attained 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 consecutive) 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 disabled 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 individual 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 calendar year shall not (without the consent of such individual) exceed 90 calendar days, and
(2) such individual 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 performing judicial duties pursuant to this subsection 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 judicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a special trial judge.
(d) Retired pay
(1) In general
Any individual who retires pursuant to subsection (a) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retirement 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 during 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 subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retirement 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 retirement, and
(B) at a rate equal to ½ 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 continue to accrue during the remainder of such individual's life. Retired pay under this subsection 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 performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which such individual has served as a special trial judge.
(e) Election to Receive Retired Pay
Any special trial judge may elect to receive retired pay under subsection (d). Such an election—
(1) may be made only while an individual is a special trial judge (except that in the case of an individual who fails to be reappointed as a special trial judge, such election may be made within 60 days after such individual leaves office as a special trial judge),
(2) once made, shall be irrevocable, and
(3) shall be made by filing notice thereof in writing with the chief judge.
The chief judge shall transmit to the Office of Personnel Management a copy of each notice filed with the chief judge under this subsection.
(f) Other rules made applicable
The rules of subsections (f), (g), (h)(2), (i), and (j), and the first sentence of subsection (h)(1), of section 7447 shall apply to a special trial judge in the same manner as a judge of the Tax Court. For purposes of the preceding sentence, any reference to the President in such subsections shall be applied as if it were a reference to the chief judge.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§7448. Annuities to surviving spouses and dependent children of judges and special trial judges
(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, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 whether or not performing judicial duties pursuant to section 7447(c).
(3) The term "chief judge" means the chief judge of the Tax Court.
(4) The term "judge's salary" means the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c).
(5) The term "special trial judge" means a judicial officer appointed pursuant to section 7443A, including any individual receiving an annuity under
(6) The term "special trial judge's salary" means the salary of a special trial judge received under section 7443A(d), any amount received as an annuity under
(7) The term "survivors annuity fund" means the Tax Court judges survivors annuity fund established by this section.
(8) The term "surviving spouse" means a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such marriage, and who has not remarried.
(9) The term "dependent child" means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of 18 years or who because of physical or mental disability is incapable of self-support.
(10) The terms "assassinated" and "assassination" mean the killing of a judge or special trial judge that is motivated by the performance by the judge or special trial judge of his or her official duties.
(b) Election
(1) Judges
Any judge may by written election filed while he is a judge (except that in the case of an individual who is not reappointed following expiration of his term of office, it may be made at any time before the day after the day on which his successor takes office) bring himself within the purview of this section. In the case of any judge other than the chief judge the election shall be filed with the chief judge; in the case of the chief judge the election shall be filed as prescribed by the Tax Court.
(2) Special trial judges
Any special trial judge may by written election filed with the chief judge elect the application of this section. Such election shall be filed while such individual is a special trial judge.
(c) Survivors annuity fund
(1) Salary deductions
There shall be deducted and withheld from the salary of each judge or special trial judge electing under subsection (b) a sum equal to 3.5 percent of such judge's or special trial judge's salary. The amounts so deducted and withheld from such judge's or special trial judge's salary shall, in accordance with such procedure as may be prescribed by the Comptroller General of the United States, be deposited in the Treasury of the United States to the credit of a fund to be known as the "Tax Court judicial officers survivors annuity fund" and said fund is appropriated for the payment of annuities, refunds, and allowances as provided by this section. Each judge or special trial judge electing under subsection (b) shall be deemed thereby to consent and agree to the deductions from his salary as provided in this subsection, and payment less such deductions shall be a full and complete discharge and acquittance of all claims and demands whatsoever for all judicial services rendered by such judge or special trial judge during the period covered by such payment, except the right to the benefits to which he or his survivors shall be entitled under the provisions of this section.
(2) Appropriations where unfunded liability
(A) In general
Not later than the close of each fiscal year, there shall be deposited in the Treasury of the United States to the credit of the survivors annuity fund, in accordance with such procedures as may be prescribed by the Comptroller General of the United States, amounts required to reduce to zero the unfunded liability (if any) of such fund. Subject to appropriation Acts, such deposits shall be taken from sums available for such fiscal year for the payment of amounts described in subsection (a)(4) and section 7443A(d), and shall immediately become an integrated part of such fund.
(B) Exception
The amount required by subparagraph (A) to be deposited in any fiscal year shall not exceed an amount equal to 11 percent of the aggregate amounts described in subsection (a)(4) and (a)(6) paid during such fiscal year.
(C) Unfunded liability defined
For purposes of subparagraph (A), the term "unfunded liability" means the amount estimated by the Secretary to be equal to the excess (as of the close of the fiscal year involved) of—
(i) the present value of all benefits payable from the survivors annuity fund (determined on an annual basis in accordance with
(ii) the sum of—
(I) the present values of future deductions under subsection (c) and future deposits under subsection (d), plus
(II) the balance in such fund as of the close of such fiscal year.
(D) Amounts not credited to individual accounts
Amounts appropriated pursuant to this paragraph shall not be credited to the account of any individual for purposes of subsection (g).
(d) Deposits in survivors annuity fund
Each judge or special trial judge electing under subsection (b) shall deposit, with interest at 3 percent per annum, compounded on December 31 of each year, to the credit of the survivors annuity fund, a sum equal to 3.5 percent of his judge's or special trial judge's salary and of his basic salary, pay, or compensation for service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, and for any other civilian service within the purview of
(e) Investment of survivors annuity fund
The Secretary of the Treasury shall invest from time to time, in interest-bearing securities of the United States or Federal farm loan bonds, such portions of the survivors annuity fund as in his judgment may not be immediately required for the payment of the annuities, refunds, and allowances as provided in this section. The income derived from such investments shall constitute a part of said fund for the purpose of paying annuities and of carrying out the provisions of subsections (g), (h), and (j).
(f) Crediting of deposits
The amount deposited by or deducted and withheld from the salary of each judge or special trial judge electing to bring himself within the purview of this section for credit to the survivors annuity fund shall be credited to an individual account of such judge or special trial judge.
(g) Termination
If the service of any judge or special trial judge electing under subsection (b) terminates other than pursuant to the provisions of section 7447 or if any judge or special trial judge ceases to be married after making the election under subsection (b) and revokes (in a writing filed as provided in subsection (b)) such election, the amount credited to his individual account, together with interest at 3 percent per annum, compounded on December 31 of each year, to the date of his relinquishment of office, shall be returned to him. For the purpose of this section, the service of any judge or special trial judge electing under subsection (b) who is not reappointed following expiration of his term but who, at the time of such expiration, is eligible for and elects to receive retired pay under section 7447 shall be deemed to have terminated pursuant to said section.
(h) Entitlement to annuity
(1) In general
(A) Annuity to surviving spouse
If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse but not by a dependent child, there shall be paid to such surviving spouse an annuity beginning with the day of the death of the judge or special trial judge or following the surviving spouse's attainment of age 50, whichever is the later, in an amount computed as provided in subsection (m).
(B) Annuity to surviving spouse and child
If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse and dependent child or children, there shall be paid to such surviving spouse an annuity, beginning on the day of the death of the judge or special trial judge, in an amount computed as provided in subsection (m), and there shall also be paid to or on behalf of each such child an immediate annuity equal to the lesser of—
(i) 10 percent of the average annual salary of such judge or special trial judge (determined in accordance with subsection (m)), or
(ii) 20 percent of such average annual salary, divided by the number of such children.
(C) Annuity to surviving dependent children
If a judge or special trial judge described in paragraph (2) leaves no surviving spouse but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the lesser of—
(i) 20 percent of the average annual salary of such judge or special trial judge (determined in accordance with subsection (m)), or
(ii) 40 percent of such average annual salary divided by the number of such children.
(2) Covered judges
Paragraph (1) applies to any judge or special trial judge electing under subsection (b)—
(A) who dies while a judge or special trial judge after having rendered at least 18 months of civilian service computed as prescribed in subsection (n), for the last 18 months of which the salary deductions provided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made or the salary deductions required by the civil service retirement laws have actually been made, or
(B) who dies by assassination after having rendered less than 18 months of civilian service computed as prescribed in subsection (n) if, for the period of such service, the salary deductions provided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made.
(3) Termination of annuity
(A) Surviving spouse
The annuity payable to a surviving spouse under this subsection shall be terminable upon such surviving spouse's death or such surviving spouse's remarriage before attaining age 55.
(B) Surviving child
Any annuity payable to a child under this subsection shall be terminable upon the earliest of—
(i) the child's attainment of age 18,
(ii) the child's marriage, or
(iii) the child's death,
except that if such child is incapable of self-support by reason of mental or physical disability the child's annuity shall be terminable only upon death, marriage, or recovery from such disability.
(C) Dependent child after death of surviving spouse
In case of the death of a surviving spouse of a judge or special trial judge leaving a dependent child or children of the judge or special trial judge surviving such spouse, the annuity of such child or children shall be recomputed and paid as provided in paragraph (1)(C).
(D) Recomputation with respect to other dependent children
In any case in which the annuity of a dependent child is terminated under this subsection, the annuities of any remaining dependent child or children based upon the service of the same judge or special trial judge shall be recomputed and paid as though the child whose annuity was so terminated had not survived such judge.
(E) Special rule for assassinated judges
In the case of a survivor of a judge or special trial judge described in paragraph (2)(B), there shall be deducted from the annuities otherwise payable under this section an amount equal to the amount of salary deductions that would have been made if such deductions had been made for 18 months prior to the death of the judge or special trial judge.
(i) Determination by chief judge
(1) Dependency and disability
Questions of dependency and disability arising under this section shall be determined by the chief judge subject to review only by the Tax Court, the decision of which shall be final and conclusive. The chief judge may order or direct at any time such medical or other examinations as he shall deem necessary to determine the facts relative to the nature and degree of disability of any dependent child who is an annuitant or applicant for annuity under this section, and may suspend or deny any such annuity for failure to submit to any examination so ordered or directed.
(2) Assassination
The chief judge shall determine whether the killing of a judge or special trial judge was an assassination, subject to review only by the Tax Court. The head of any Federal agency that investigates the killing of a judge or special trial judge shall provide to the chief judge any information that would assist the chief judge in making such a determination.
(j) Payments in certain cases
(1) In any case in which—
(A) a judge or special trial judge electing under subsection (b) shall die while in office (whether in regular active service, retired from such service under section 7447, or receiving any annuity under
(B) the right of all persons entitled to annuity under subsection (h) based on the service of such judge or special trial judge shall terminate before a valid claim therefor shall have been established,
the total amount credited to the individual account of such judge or special trial judge, with interest at 3 percent per annum, compounded on December 31 of each year, to the date of the death of such judge or special trial judge, shall be paid, upon the establishment of a valid claim therefor, to the person or persons surviving at the date title to the payment arises, in the following order of precedence, and such payment shall be a bar to recovery by any other person:
(i) to the beneficiary or beneficiaries whom the judge or special trial judge may have designated by a writing filed prior to his death with the chief judge, except that in the case of the chief judge such designation shall be by a writing filed by him, prior to his death, as prescribed by the Tax Court;
(ii) if there be no such beneficiary, to the surviving spouse of such judge or special trial judge;
(iii) if none of the above, to the child or children of such judge or special trial judge and the descendants of any deceased children by representation;
(iv) if none of the above, to the parents of such judge or special trial judge or the survivor of them;
(v) if none of the above, to the duly appointed executor or administrator of the estate of such judge or special trial judge; and
(vi) if none of the above, to such other next of kin of such judge or special trial judge as may be determined by the chief judge to be entitled under the laws of the domicile of such judge or special trial judge at the time of his death.
Determination as to the surviving spouse, child, or parent of a judge or special trial judge for the purposes of this paragraph shall be made by the chief judge without regard to the definitions in paragraphs (8) and (9) of subsection (a).
(2) In any case in which the annuities of all persons entitled to annuity based upon the service of a judge or special trial judge shall terminate before the aggregate amount of annuity paid equals the total amount credited to the individual account of such judge or special trial judge, with interest at 3 percent per annum, compounded on December 31 of each year, to the date of the death of such judge or special trial judge, the difference shall be paid, upon establishment of a valid claim therefor, in the order of precedence prescribed in paragraph (1).
(3) Any accrued annuity remaining unpaid upon the termination (other than by death) of the annuity of any person based upon the service of a judge or special trial judge shall be paid to such person. Any accrued annuity remaining unpaid upon the death of any person receiving annuity based upon the service of a judge or special trial judge shall be paid, upon the establishment of a valid claim therefor, in the following order of precedence:
(A) to the duly appointed executor or administrator of the estate of such person;
(B) if there is no such executor or administrator payment may be made, after the expiration of thirty days from the date of the death of such person, to such individual or individuals as may appear in the judgment of the chief judge to be legally entitled thereto, and such payment shall be a bar to recovery by any other individual.
(k) Payments to persons under legal disability
Where any payment under this section is to be made to a minor, or to a person mentally incompetent or under other legal disability adjudged by a court of competent jurisdiction, such payment may be made to the person who is constituted guardian or other fiduciary by the law of the State of residence of such claimant or is otherwise legally vested with the care of the claimant or his estate. Where no guardian or other fiduciary of the person under legal disability has been appointed under the laws of the State of residence of the claimant, the chief judge shall determine the person who is otherwise legally vested with the care of the claimant or his estate.
(l) Method of payment of annuities
Annuities granted under the terms of this section shall accrue monthly and shall be due and payable in monthly installments on the first business day of the month following the month or other period for which the annuity shall have accrued. None of the moneys mentioned in this section shall be assignable, either in law or in equity, or subject to execution, levy, attachment, garnishment, or other legal process.
(m) Computation of annuities
The annuity of the surviving spouse of a judge or special trial judge electing under subsection (b) shall be an amount equal to the sum of—
(1) the product of—
(A) 1.5 percent of the average annual salary (whether judge's or special trial judge's salary or compensation for other allowable service) received by such judge or special trial judge—
(i) for judicial service (including periods in which he received retired pay under section 7447(d), section 7447A(d), or any annuity under
(ii) in the case of a judge or special trial judge who has served less than 3 years, during the total period of such service prior to such judge's or special trial judge's death, multiplied by the sum of, multiplied by 1
(B) the sum of—
(i) the judge's or special trial judge's years of such judicial service,
(ii) the judge's or special trial judge's years of prior allowable service as a Senator, Representative, Delegate, or Resident Commissioner in Congress,
(iii) the judge's or special trial judge's years of prior allowable service performed as a member of the Armed Forces of the United States, and
(iv) the judge's or special trial judge's years, not exceeding 15, of prior allowable service performed as a congressional employee (as defined in
(2) three-fourths of 1 percent of such average annual salary multiplied by the judge's years of any other prior allowable service,
except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with subsection (d) (if applicable). In determining the period of 3 consecutive years referred to in the preceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect.
(n) Includible service
Subject to the provisions of subsection (d), the years of service of a judge or special trial judge which are allowable as the basis for calculating the amount of the annuity of his surviving spouse shall include his years of service as a member of the United States Board of Tax Appeals, as a judge or special trial judge of the Tax Court of the United States, and as a judge or special trial judge of the Tax Court, his years of service pursuant to any appointment under section 7443A, his years of service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, his years of active service as a member of the Armed Forces of the United States not exceeding 5 years in the aggregate and not including any such service for which credit is allowed for the purposes of retirement or retired pay under any other provision of law, and his years of any other civilian service within the purview of
(o) Simultaneous entitlement
Nothing contained in this section shall be construed to prevent a surviving spouse eligible therefor from simultaneously receiving an annuity under this section and any annuity to which such spouse would otherwise be entitled under any other law without regard to this section, but in computing such other annuity service used in the computation of such spouse's annuity under this section shall not be credited.
(p) Estimates of expenditures
The chief judge shall submit to the President annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the survivors annuity fund, and such supplemental and deficiency estimates as may be required from time to time for the same purposes, according to law. The chief judge shall cause periodic examinations of the survivors annuity fund to be made by an actuary, who may be an actuary employed by another department of the Government temporarily assigned for the purpose, and whose findings and recommendations shall be transmitted by the chief judge to the Tax Court.
(q) Transitional provision
In the case of a judge who dies within 6 months after the date of enactment of this section after having rendered at least 5 years of civilian service computed as prescribed in subsection (n), but without having made an election as provided in subsection (b), an annuity shall be paid to his surviving spouse and surviving dependents as is provided in this section, as if such judge had elected on the day of his death to bring himself within the purview of this section but had not made the deposit provided for by subsection (d). An annuity shall be payable under this section computed upon the basis of the actual length of service as a judge and other allowable service of the judge and subject to the reduction required by subsection (d) even though no deposit has been made, as required by subsection (h) with respect to any of such service.
(r) Waiver of civil service benefits
Any judge electing under subsection (b) shall, at the time of such election, waive all benefits under the civil service retirement laws. Such a waiver shall be made in the same manner and shall have the same force and effect as an election filed under section 7447(e).
(s) Increases in survivor annuities
Each time that an increase is made under
(t) Authorization of appropriation
Funds necessary to carry out the provisions of this section may be appropriated out of any money in the Treasury not otherwise appropriated.
(u) Other benefits in case of assassination
In the case of a judge or special trial judge who is assassinated, an annuity shall be paid under this section notwithstanding a survivor's eligibility for or receipt of benefits under
(Added
Editorial Notes
References in Text
The date of the enactment of this paragraph, referred to in subsec. (b)(2)(A), is the date of enactment of
Amendments
2022—Subsec. (a)(10).
Subsec. (b)(2).
"(A) 6 months after the date of the enactment of this paragraph,
"(B) the date the judge takes office, or
"(C) the date the judge marries."
Subsec. (d).
Subsec. (h).
Subsec. (i).
Subsec. (m).
Subsec. (n).
Subsec. (u).
2018—Subsec. (a)(5).
Subsec. (a)(6).
Subsec. (d).
Subsec. (j)(1)(A).
Subsec. (m).
2014—Subsec. (a)(2).
Subsec. (g).
Subsec. (j)(1), (2).
2006—
Subsec. (a)(5) to (9).
Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2)(A).
Subsec. (c)(2)(B).
Subsec. (d).
Subsecs. (f) to (h).
Subsec (j).
Subsec. (j)(1).
Subsec. (j)(1)(A).
Subsec. (m).
Subsec. (n).
Subsec. (s).
1986—Subsec. (c).
Subsec. (d).
Subsec. (g).
Subsec. (h).
Subsec. (h)(2).
"(A) 10 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or
"(B) 20 percent of such average annual salary, divided by the number of such children; or" for "one-half the amount of the annuity of such surviving spouse, but not to exceed $4,644 per year divided by the number of such children or $1,548 per year, whichever is lesser; or".
Subsec. (h)(3).
"(A) 20 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or
"(B) 40 percent of such average annual salary, divided by the number of such children" for "the amount of the annuity to which such surviving spouse would have been entitled under paragraph (2) of this subsection had such spouse survived, but not to exceed $5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser".
Subsec. (m).
1984—Subsec. (h)(2).
Subsec. (h)(3).
Subsec. (p).
1982—Subsec. (m).
Subsecs. (s), (t).
1976—
Subsec. (a)(6).
Subsec. (d).
Subsec. (h).
Subsecs. (j), (m), (n).
Subsec. (o).
Subsec. (q).
1971—Subsec. (m).
1969—Subsec. (a)(1).
Subsec. (b).
Subsec. (d).
Subsec. (h).
Subsec. (m).
Subsec. (n).
Subsec. (r).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by
Effective Date of 2006 Amendment
Effective Date of 1986 Amendment
Amendment by section 1557(c) of
"(1)
"(A) The amendment made by subsection (a)(1)(A) [amending this section] shall apply to amounts paid after November 1, 1986.
"(B) The amendment made by subsection (a)(1)(B) [amending this section] shall apply to service after November 1, 1986.
"(2)
"(3)
"(4)
"(A)
"(B)
"(C)
"(5)
Effective Date of 1984 Amendment
Effective Date of 1982 Amendment
"(1)
"(2)
Effective Date of 1976 Amendment
Amendment by
Effective Date of 1971 Amendment
Effective Date of 1969 Amendment
Amendment by
Savings Provision
For provisions that nothing in amendment by section 401(b)(51)–(53) of
Transfer of Functions
For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see
Catchup for Survivors Annuities in Pay Status on October 25, 1982
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PART II—PROCEDURE
Editorial Notes
Amendments
2021—
2015—
1998—
1984—
1980—
1978—
1972—
1969—
1 Section catchline amended by
§7451. Petitions
(a) Fees
The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition.
(b) Tolling of time in certain cases
(1) In general
Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.
(2) Filing location
For purposes of this subsection, the term "filing location" means—
(A) the office of the clerk of the Tax Court, or
(B) any on-line portal made available by the Tax Court for electronic filing of petitions.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2021—
2006—
1982—
1981—
1976—
1974—
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Effective Date of 2006 Amendment
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1981 Amendment
Effective Date of 1976 Amendment
Amendment by
Effective Date of 1974 Amendment
Amendment by
§7452. Representation of parties
The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—
1959—
Statutory Notes and Related Subsidiaries
Effective Date of 1959 Amendment
Amendment by
§7453. Rules of practice, procedure, and evidence
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
Amendments
2015—
1997—
1969—
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Effective Date of 1969 Amendment
Amendment by
Tax Court Rule Making Not Affected
Authority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of
§7454. Burden of proof in fraud, foundation manager, and transferee cases
(a) Fraud
In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.
(b) Foundation managers
In any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has "knowingly" participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has "knowingly" participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has "knowingly" agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has "knowingly" agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has "knowingly" participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.
(c) Cross reference
For provisions relating to burden of proof as to transferee liability, see section 6902(a).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2018—Subsec. (b).
1996—Subsec. (b).
1987—Subsec. (b).
1980—Subsec. (b).
1978—Subsec. (b).
1976—Subsecs. (a), (b).
1969—
Subsecs (b), (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1987 Amendment
Amendment by section 10712(c)(6) of
Amendment by section 10714(b) of
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1978 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by
§7455. Service of process
The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1958—
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Amendment by
§7456. Administration of oaths and procurement of testimony
(a) In general
For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—
(1) the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or
(2) the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.
(b) Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals
The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, records, documents, memoranda, correspondence and other papers, wherever situated, as the Tax Court or any division thereof, may deem relevant to the proceedings and which are in the possession, custody or control of the petitioner, or of any person directly or indirectly under his control or having control over him or subject to the same common control. If the petitioner fails or refuses to comply with any of the provisions of such order, after reasonable time for compliance has been afforded to him, the Tax Court or any division thereof, upon motion, shall make an order striking out pleadings or parts thereof, or dismissing the proceeding or any part thereof, or rendering a judgment by default against the petitioner. For the purpose of this subsection, the term "foreign trust or estate" includes an estate or trust, any fiduciary of which is a foreign corporation or nonresident alien individual; and the term "control" is not limited to legal control.
(c) Incidental powers
The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as—
(1) misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice;
(2) misbehavior of any of its officers in their official transactions; or
(3) disobedience or resistance to its lawful writ, process, order, rule, decree, or command.
It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States. The United States marshal for any district in which the Tax Court is sitting shall, when requested by the chief judge of the Tax Court, attend any session of the Tax Court in such district and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2008—Subsec. (c).
1986—Subsec. (c).
Subsec. (d).
Subsec. (e).
1984—Subsec. (a).
Subsec. (c).
Subsec. (d).
1982—Subsec. (c).
Subsecs. (d), (e).
1980—Subsec. (c).
1978—Subsec. (a).
Subsec. (c).
1976—Subsec. (b).
1969—Subsec. (c).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by section 1556(b)(1) of
Effective Date of 1984 Amendment
Effective Date of 1982 Amendments
Amendment by
Amendment by
Effective Date of 1980 Amendment
Effective Date of 1978 Amendment
Amendment by section 336(b)(1) of
Amendment by section 502(c) of
Effective Date of 1969 Amendment
Amendment by
Reimbursement
References to Commissioners Deemed References to Special Trial Judges
Commissioners' Salaries Pending Changes Under Federal Salary Act
§7457. Witness fees
(a) Amount
Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
(b) Payment
Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
(1) Witnesses for Secretary
In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
(2) Other Witnesses
In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—Subsec. (b)(1).
§7458. Hearings
Notice and opportunity to be heard upon any proceeding instituted before the Tax Court shall be given to the taxpayer and the Secretary. If an opportunity to be heard upon the proceeding is given before a division of the Tax Court, neither the taxpayer nor the Secretary shall be entitled to notice and opportunity to be heard before the Tax Court upon review, except upon a specific order of the chief judge. Hearings before the Tax Court and its divisions shall be open to the public, and the testimony, and, if the Tax Court so requires, the argument, shall be stenographically reported. The Tax Court is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Tax Court and to other persons and agencies.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—
§7459. Reports and decisions
(a) Requirement
A report upon any proceeding instituted before the Tax Court and a decision thereon shall be made as quickly as practicable. The decision shall be made by a judge in accordance with the report of the Tax Court, and such decision so made shall, when entered, be the decision of the Tax Court.
(b) Inclusion of findings of fact or opinions in report
It shall be the duty of the Tax Court and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Tax Court shall report in writing all its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.
(c) Date of decision
A decision of the Tax Court (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under section 7428 or in the case of an action brought under section 6234, the date of the court's order entering the decision. If the Tax Court dismisses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Secretary, or if the Tax Court dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Tax Court, and the decision of the Tax Court shall be held to be rendered upon the date of such entry.
(d) Effect of decision dismissing petition
If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the Tax Court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Secretary. An order specifying such amount shall be entered in the records of the Tax Court unless the Tax Court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction.
(e) Effect of decision that tax is barred by limitation
If the assessment or collection of any tax is barred by any statute of limitations, the decision of the Tax Court to that effect shall be considered as its decision that there is no deficiency in respect of such tax.
(f) Findings of fact as evidence
The findings of the Board of Tax Appeals made in connection with any decision prior to February 26, 1926, shall, notwithstanding the enactment of the Revenue Act of 1926 (
(g) Penalty
For penalty for taxpayer instituting proceedings before Tax Court merely for delay, see section 6673.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The Revenue Act of 1926, referred to in subsec. (f), is act Feb. 26, 1926, ch. 27,
Amendments
2015—Subsec. (c).
1997—Subsec. (c).
1982—Subsec. (b).
Subsec. (c).
1976—Subsec. (c).
Subsec. (d).
1974—Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by section 1222(b)(2) of
Amendment by section 1239(e)(1) of
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1306(b)(2) of
Effective Date of 1974 Amendment
Amendment by
§7460. Provisions of special application to divisions
(a) Hearings, determinations, and reports
A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.
(b) Effect of action by a division
The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.
(Aug. 16, 1954, ch. 736,
§7461. Publicity of proceedings
(a) General rule
Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.
(b) Exceptions
(1) Trade secrets or other confidential information
The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court.
(2) Evidence, etc.
After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1984—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
§7462. Publication of reports
The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.
(Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Change of Name
"Government Publishing Office" substituted for "Government Printing Office" in text on authority of section 1301(b) of
§7463. Disputes involving $50,000 or less
(a) In general
In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—
(1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,
(2) $50,000, in the case of the tax imposed by
(3) $50,000 for any one calendar year, in the case of the tax imposed by
(4) $50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),
at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
(b) Finality of decisions
A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
(c) Limitation of jurisdiction
In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded by the parties.
(d) Discontinuance of proceedings
At any time before a decision entered in a case in which the proceedings are conducted under this section becomes final, the taxpayer or the Secretary may request that further proceedings under this section in such case be discontinued. The Tax Court, or the division thereof hearing such case, may, if it finds that (1) there are reasonable grounds for believing that the amount of the deficiency placed in dispute, or the amount of an overpayment, exceeds the applicable jurisdictional amount described in subsection (a), and (2) the amount of such excess is large enough to justify granting such request, discontinue further proceedings in such case under this section. Upon any such discontinuance, proceedings in such case shall be conducted in the same manner as cases to which the provisions of sections 6214(a) and 6512(b) apply.
(e) Amount of deficiency in dispute
For purposes of this section, the amount of any deficiency placed in dispute includes additions to the tax, additional amounts, and penalties imposed by
(f) Additional cases in which proceedings may be conducted under this section
At the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings may be conducted under this section (in the same manner as a case described in subsection (a)) in the case of—
(1) a petition to the Tax Court under section 6015(e) in which the amount of relief sought does not exceed $50,000,
(2) an appeal under section 6330(d)(1)(A) to the Tax Court of a determination in which the unpaid tax does not exceed $50,000, and
(3) a petition to the Tax Court under section 6404(h) in which the amount of the abatement sought does not exceed $50,000.
(Added
Editorial Notes
Prior Provisions
A prior section 7463 was renumbered
Amendments
2015—Subsec. (f)(3).
2000—Subsec. (f).
1998—
1990—Subsec. (f).
1984—
Subsec. (a).
1982—Section (a)(4).
1980—Subsec. (g).
1978—
Subsec. (a).
Subsec. (g).
1976—Subsec, (d).
1972—
Subsec. (a)(1), (2).
Subsec. (f).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Effective Date of 1998 Amendment
Amendment by
Effective Date of 1984 Amendment
Effective Date of 1982 Amendment
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1978 Amendment
"(1)
"(2)
Effective Date of 1972 Amendment
"(a)
"(b)
"(1) January 1, 1974, or
"(2) the first January 1 which is more than one year after the first date on which at least one State has notified the Secretary of the Treasury or his delegate of an election to enter into an agreement under section 6363 of such Code.
"(c)
Effective Date
Savings Provision
For provisions that nothing in amendment by
§7464. Intervention by trustee of debtor's estate
The trustee of the debtor's estate in any case under
(Added
Editorial Notes
Prior Provisions
A prior section 7464 was renumbered
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of
§7465. Provisions of special application to transferees
(1) For rules of burden of proof in transferee proceedings, see section 6902(a).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).
(Aug. 16, 1954, ch. 736,
§7466. Judicial conduct and disability procedures
(a) In general
The Tax Court shall prescribe rules, consistent with the provisions of
(b) Judicial council
The provisions of
(c) Hearings
(1) In general
In conducting hearings pursuant to subsection (a), the Tax Court may exercise the authority provided under
(2) Reimbursement for expenses
The Tax Court shall have the power provided under section 361 of such title 28 to award reimbursement for the reasonable expenses described in that section. Reimbursements under this paragraph shall be made out of any funds appropriated for purposes of the Tax Court.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
PART III—MISCELLANEOUS PROVISIONS
Editorial Notes
Amendments
2015—
1988—
§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 (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in
(Added
§7470A. Judicial conference
(a) Judicial conference
The chief judge may summon the judges and special trial judges of the Tax Court to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the Tax Court and recommending means of improving the administration of justice within the jurisdiction of the Tax Court. The Tax Court shall provide by its rules for representation and active participation at such conferences by persons admitted to practice before the Tax Court and by other persons active in the legal profession.
(b) Registration fee
The Tax Court may impose a reasonable registration fee on persons (other than judges and special trial judges of the Tax Court) participating at judicial conferences convened pursuant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such conferences.
(Added
§7471. Employees
(a) Appointment and compensation
(1) Clerk
The Tax Court may appoint a clerk without regard to the provisions of
(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
(B) Exemption from Federal leave provisions
A law clerk appointed under this subsection shall be exempt from the provisions of subchapter I of
(3) Other employees
The Tax Court may appoint necessary employees without regard to the provisions of
(4) Pay
The Tax Court may fix and adjust the compensation for the clerk and other employees of the Tax Court without regard to the provisions of
(5) Programs
The Tax Court may establish programs for employee evaluations, incentive awards, flexible work schedules, premium pay, and resolution of employee grievances.
(6) Discrimination prohibited
The Tax Court shall—
(A) prohibit discrimination on the basis of race, color, religion, age, sex, national origin, 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
(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
(B) appeal an adverse action to the Merit Systems Protection Board under
(C) appeal a prohibited personnel practice described under
(D) make an allegation of a prohibited personnel practice described under
(E) file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations,
shall continue to be entitled to file such appeal 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 completed 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 competitive service for which the employee possesses the required qualifications.
(10) Merit system principles, prohibited personnel practices, and preference eligibles
Any personnel management system of the Tax Court shall—
(A) include the principles set forth in
(B) prohibit personnel practices prohibited under
(C) in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference 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
(c) Special trial judges
For compensation and travel and subsistence allowances of special trial judges of the Tax Court, see subsections (d) and (e) of section 7443A.
(Aug. 6, 1954, ch. 736,
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
Amendments
2011—Subsec. (a).
1986—Subsec. (c).
1984—Subsec. (c).
1976—Subsec. (a).
Subsec. (b).
1969—Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by
§7472. Expenditures
The Tax Court is authorized to make such expenditures (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 behalf of its judges, age 65 or over, any increase in the cost of Federal Employees' Group Life Insurance imposed after April 24, 1999, that is incurred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to
(Aug. 16, 1954, ch. 736,
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
Amendments
2009—
2006—
1986—
Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment
Effective Date of 1986 Amendment
Amendment by
§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,
Editorial Notes
Amendments
2015—
1986—
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
§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 comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.
(Aug. 16, 1954, ch. 736,
§7475. Practice fee
(a) In general
The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
(b) Use of fees
The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.
(Added
Editorial Notes
Amendments
2006—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Effective Date
PART IV—DECLARATORY JUDGMENTS
Editorial Notes
Amendments
1997—
1984—
1978—
1976—
1974—
§7476. Declaratory judgments relating to qualification of certain retirement plans
(a) Creation of remedy
In a case of actual controversy involving—
(1) a determination by the Secretary with respect to the initial qualification or continuing qualification of a retirement plan under subchapter D of
(2) a failure by the Secretary to make a determination with respect to—
(A) such initial qualification, or
(B) such continuing qualification if the controversy arises from a plan amendment or plan termination,
upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to such initial qualification or continuing qualification. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. For purposes of this section, a determination with respect to a continuing qualification includes any revocation of or other change in a qualification.
(b) Limitations
(1) Petitioner
A pleading may be filed under this section only by a petitioner who is the employer, the plan administrator, an employee who has qualified under regulations prescribed by the Secretary as an interested party for purposes of pursuing administrative remedies within the Internal Revenue Service, or the Pension Benefit Guaranty Corporation.
(2) Notice
For purposes of this section, the filing of a pleading by any petitioner may be held by the Tax Court to be premature, unless the petitioner establishes to the satisfaction of the court that he has complied with the requirements prescribed by regulations of the Secretary with respect to notice to other interested parties of the filing of the request for a determination referred to in subsection (a).
(3) Exhaustion of administrative remedies
The Tax Court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted administrative remedies available to him within the Internal Revenue Service. A petitioner shall not be deemed to have exhausted his administrative remedies with respect to a failure by the Secretary to make a determination with respect to initial qualification or continuing qualification of a retirement plan before the expiration of 270 days after the request for such determination was made.
(4) Plan put into effect
No proceeding may be maintained under this section unless the plan (and, in the case of a controversy involving the continuing qualification of the plan because of an amendment to the plan, the amendment) with respect to which a decision of the Tax Court is sought has been put into effect before the filing of the pleading. A plan or amendment shall not be treated as not being in effect merely because under the plan the funds contributed to the plan may be refunded if the plan (or the plan as so amended) is found to be not qualified.
(5) Time for bringing action
If the Secretary sends by certified or registered mail notice of his determination with respect to the qualification of the plan to the persons referred to in paragraph (1) (or, in the case of employees referred to in paragraph (1), to any individual designated under regulations prescribed by the Secretary as a representative of such employee), no proceeding may be initiated under this section by any person unless the pleading is filed before the ninety-first day after the day after such notice is mailed to such person (or to his designated representative, in the case of an employee).
(c) Retirement plan
For purposes of this section, the term "retirement plan" means—
(1) a pension, profit-sharing, or stock bonus plan described in section 401(a) or a trust which is part of such a plan, or
(2) an annuity plan described in section 403(a).
(d) Cross reference
For provisions concerning intervention by Pension Benefit Guaranty Corporation and Secretary of Labor in actions brought under this section and right of Pension Benefit Guaranty Corporation to bring action, see section 3001(c) of subtitle A of title III of the Employee Retirement Income Security Act of 1974.
(Added
Editorial Notes
References in Text
Section 3001(c) of subtitle A of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to
Amendments
1986—Subsec. (c).
1984—Subsec. (c)(3).
1978—Subsec. (a).
Subsecs. (c) to (e).
1976—
Subsec. (a).
Subsec. (b).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1978 Amendment
Amendment by section 336(b)(2)(A) of
Effective Date of 1976 Amendment
Amendment by section 1042(d)(2)(C) of
Amendment by section 1306(b)(3) of
Amendment by section 1906(a)(48), (b)(13)(A) of
Effective Date
§7477. Declaratory judgments relating to value of certain gifts
(a) Creation of remedy
In a case of an actual controversy involving a determination by the Secretary of the value of any gift shown on the return of tax imposed by
(b) Limitations
(1) Petitioner
A pleading may be filed under this section only by the donor.
(2) Exhaustion of administrative remedies
The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service.
(3) Time for bringing action
If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
(Added
Editorial Notes
Prior Provisions
A prior section 7477, added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to gifts made after Aug. 5, 1997, see section 506(e)(1) of
§7478. Declaratory judgments relating to status of certain governmental obligations
(a) Creation of remedy
In a case of actual controversy involving—
(1) a determination by the Secretary whether interest on prospective obligations will be excludable from gross income under section 103(a), or
(2) a failure by the Secretary to make a determination with respect to any matter referred to in paragraph (1),
upon the filing of an appropriate pleading, the Tax Court may make a declaration whether interest on such prospective obligations will be excludable from gross income under section 103(a). Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
(b) Limitations
(1) Petitioner
A pleading may be filed under this section only by the prospective issuer.
(2) Exhaustion of administrative remedies
The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination with respect to an issue of obligations at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
(3) Time for bringing action
If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a)(1) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
(Added
Editorial Notes
Amendments
1988—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
Effective Date
§7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
(a) Creation of remedy
In a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)—
(1) whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate consists largely of interest in closely held business) with respect to an estate (or with respect to any property included therein), or
(2) whether the extension of time for payment of tax provided in section 6166(a) has ceased to apply with respect to an estate (or with respect to any property included therein),
upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to whether such election may be made or whether such extension has ceased to apply. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
(b) Limitations
(1) Petitioner
A pleading may be filed under this section, with respect to any estate, only—
(A) by the executor of such estate, or
(B) by any person who has assumed an obligation to make payments under section 6166 with respect to such estate (but only if each other such person is joined as a party).
(2) Exhaustion of administrative remedies
The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
(3) Time for bringing action
If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
(c) Extension of time to file refund suit
The 2-year period in section 6532(a)(1) for filing suit for refund after disallowance of a claim shall be suspended during the 90-day period after the mailing of the notice referred to in subsection (b)(3) and, if a pleading has been filed with the Tax Court under this section, until the decision of the Tax Court has become final.
(Added
Editorial Notes
Amendments
1998—Subsec. (a)(1), (2).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Amendment by section 3104(b) of
Amendment by section 6007(d) of