26 U.S.C. § 7443 — Membership
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 245 words · no verdicts yet
The Tax Court has 19 judges, appointed by the President with Senate approval based only on fitness for the job. Judges serve 15-year terms, get paid like federal district court judges, and can only be removed by the President for inefficiency, neglect, or wrongdoing. A judge removed this way can never again practice before the Tax Court.
(a) Number: The Tax Court* has 19 members.
(b) Appointment: The President appoints Tax Court judges, with the Senate's advice and consent, based only on their fitness to do the job.
(c) Salary: (1) Each judge gets paid the same rate, in the same installments, as U.S. district court judges. (2) For the exact rate and payment schedule, see section 135 of title 28 and section 5505 of title 5.
(d) Expenses for travel and subsistence: Tax Court judges get their necessary travel expenses paid, plus their actual costs for food and lodging while traveling for work away from their home station, under the same dollar limits that apply to the U.S. Court of International Trade.
(e) Term of office: A Tax Court judge's term ends 15 years after they take office.
(f) Removal from office: The President can remove a Tax Court judge, after giving notice and a chance for a public hearing, only for inefficiency, neglect of duty, or wrongdoing in office — no other reason.
(g) Disbarment of removed judges: A judge removed this way can never again practice law before the Tax Court.
The Tax Court* shall be composed of 19 members.
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.
Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
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.
The term of office of any judge of the Tax Court shall expire 15 years after he takes 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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 879; Mar. 2, 1955, ch. 9, § 1(h), 69 Stat. 10; Pub. L. 88–426, title IV, § 403(i), Aug. 14, 1964, 78 Stat. 434; Pub. L. 91–172, title IX, §§ 952, 953, Dec. 30, 1969, 83 Stat. 730; Pub. L. 96–417, title VI, § 601(10), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 96–439, § 1(a), (b), Oct. 13, 1980, 94 Stat. 1878.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1955Amended · Act of Mar. 2, 1955, ch. 9 · 69 Stat. 10
- 1964Amended · Pub. L. 88-426 · 78 Stat. 434
- 1969Amended · Pub. L. 91-172 · 83 Stat. 730
- 1980Amended · Pub. L. 96-417 · 94 Stat. 1744
- 1980Amended · Pub. L. 96-439 · 94 Stat. 1878
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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