§7471. Employees

(a) Appointment and compensation

The Tax Court is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title, such employees as may be necessary efficiently to execute the functions vested in the Tax Court.

(b) Expenses for travel and subsistence

The employees of the Tax Court shall receive their necessary traveling expenses, and expenses for subsistence while traveling on duty and away from their designated stations, as provided in chapter 57 of title 5, United States Code.

(c) Special trial judges

For compensation and travel and subsistence allowances of special trial judges of the Tax Court, see subsections (d) and (e) of section 7443A.

(Aug. 6, 1954, ch. 736, 68A Stat. 888 ; Dec. 30, 1969, Pub. L. 91–172, title IX, §960(g), 83 Stat. 734 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(a)(47), 90 Stat. 1831 ; July 18, 1984, Pub. L. 98–369, div. A, title IV, §464(d), 98 Stat. 825 ; Oct. 22, 1986, Pub. L. 99–514, title XV, §1556(b)(2), 100 Stat. 2755 .)

References in Text

The provisions of title 5, United States Code, governing appointment in the competitive service, referred to in subsec. (a), are classified generally to section 3301 et seq. of Title 5, Government Organization and Employees.

Amendments

1986-Subsec. (c). Pub. L. 99–514 substituted "subsections (d) and (e) of section 7443A" for "section 7456(c)".

1984-Subsec. (c). Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text.

1976-Subsec. (a). Pub. L. 94–455, §1906(a)(47)(A), among other changes, substituted provisions referring to title 5 of the United States Code for provisions referring to the civil service law, and to chapter 51 and subchapter III of chapter 53 of title 5 for the Classification Act of 1949.

Subsec. (b). Pub. L. 94–455, §1906(a)(47)(B), substituted "as provided in chapter 57 of title 5, United States Code" for "as provided in the Travel Expense Act of 1949 (63 Stat. 166 ; 5 U.S.C. chapter 16)".

1969-Subsec. (c). Pub. L. 91–172 inserted reference to the compensation of commissioners.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 18, 1984, see section 464(e)(1) of Pub. L. 98–369, set out as a note under section 7456 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title.