26 U.S.C. § 7443A — Special trial judges

submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 242 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Tax Court's chief judge can appoint special trial judges to help hear certain kinds of cases, like small disputes or specific tax procedures. The full court can let a special trial judge issue the actual court decision in some of those cases. Special trial judges earn 90 percent of a regular Tax Court judge's salary.

(a) Appointment: The chief judge may appoint special trial judges from time to time, who follow rules the Tax Court sets. (b) Proceedings which may be assigned to special trial judges: The chief judge may assign these kinds of cases to special trial judges: (1) any declaratory judgment case; (2) any case under section 7463; (3) any case where the disputed deficiency or claimed overpayment is $50,000 or less; (4) any case under section 6320 or 6330; (5) any case under section 7436(c); (6) any case under section 7623(b)(4); and (7) any other case type the chief judge names. (c) Authority to make court decision: The full court may let a special trial judge issue the court's actual decision for cases described in (b)(1) through (b)(6), subject to whatever conditions and review the court sets. (d) Salary: Each special trial judge is paid (1) at 90 percent of the rate for regular Tax Court judges, (2) in the same installments as those judges. (e) Expenses for travel and subsistence: The travel and subsistence expense rule in section 7443(d) also applies to special trial judges, under rules the Tax Court sets.

the actual law source: uscode.house.gov ↗public domain

(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.

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.

Source credit: (Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), July 22, 1998, 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), Dec. 20, 2006, 120 Stat. 2959.)

history & why it existsrecord from the source credit

1986Enacted · Pub. L. 99-514 · 100 Stat. 2754
1998Amended · Pub. L. 105-206 · 112 Stat. 731, 749
1998Amended · Pub. L. 105-277 · 112 Stat. 2681
2006Amended · Pub. L. 109-280 · 120 Stat. 1020
2006Amended · Pub. L. 109-432 · 120 Stat. 2959

A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.

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