
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(3)]
[Document affected by Public Law 107-67]
[CITE: 26USC7443]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                  PART I--ORGANIZATION AND JURISDICTION
 
Sec. 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 section 135, 
title 28, United States Code, and section 5505, title 5, United States 
Code.

(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, 68A Stat. 879; Mar. 2, 1955, ch. 9, Sec. 1(h), 
69 Stat. 10; Pub. L. 88-426, title IV, Sec. 403(i), Aug. 14, 1964, 78 
Stat. 434; Pub. L. 91-172, title IX, Secs. 952, 953, Dec. 30, 1969, 83 
Stat. 730; Pub. L. 96-417, title VI, Sec. 601(10), Oct. 10, 1980, 94 
Stat. 1744; Pub. L. 96-439, Sec. 1(a), (b), Oct. 13, 1980, 94 Stat. 
1878.)


                               Amendments

    1980--Subsec. (a). Pub. L. 96-439, Sec. 1(a), increased number of 
judges from 16 to 19.
    Subsec. (b). Pub. L. 96-439, Sec. 1(b), struck out age limitation 
that no one could be appointed a member of the Tax Court unless 
appointed before attaining age 65.
    Subsec. (d). Pub. L. 96-417 substituted ``Court of International 
Trade'' for ``Customs Court''.
    1969--Subsec. (b). Pub. L. 91-172, Sec. 952(a), provided that an 
individual may not be appointed a judge of the Tax Court after reaching 
age 65.
    Subsec. (c). Pub. L. 91-172, Sec. 953, substituted provisions fixing 
salary of Tax Court judges at the same rate and same installments as 
District Court judges, for provisions that each judge of the Tax Court 
receive a salary of $30,000 per annum, to be paid in monthly 
installments.
    Subsec. (e). Pub. L. 91-172, Sec. 952(b), substituted provisions 
that a term in office of any Tax Court judge would expire 15 years after 
he takes office, for provisions that a term in office of any Tax Court 
judge would expire 12 years after the expiration of the term for which 
his predecessor was appointed, and any judge appointed to fill a vacancy 
occurring prior to the expiration of the term for which his predecessor 
was appointed would be appointed only for the unexpired term of his 
predecessor.
    1964--Subsec. (c). Pub. L. 88-426 increased salary of judges from 
$22,500 to $30,000.
    1955--Subsec. (c). Act Mar. 2, 1955, increased salary of judges from 
$15,000 to $22,500.


                    Effective Date of 1980 Amendments

    Section 1(c) of Pub. L. 96-439 provided that: ``The amendments made 
by this section [amending this section] shall take effect on February 1, 
1981.''
    Amendment by Pub. L. 96-417 effective, except as otherwise provided, 
Nov. 1, 1980, and applicable with respect to civil actions pending on or 
commenced on or after such date, see section 701(a) of Pub. L. 96-417, 
as amended, set out as a note under section 251 of Title 28, Judiciary 
and Judicial Procedure.


                    Effective Date of 1969 Amendment

    Section 962(b), (c) of Pub. L. 91-172 provided that:
    ``(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 Pub. L. 91-172 to take effect on Dec. 
30, 1969, see section 962(a) of Pub. L. 91-172, set out as a note under 
section 7441 of this title.


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-426 effective on first day of first pay 
period which begins on or after July 1, 1964, except to the extent 
provided in section 501(c) of Pub. L. 88-426, see section 501 of Pub. L. 
88-426.


                    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 section 31 of Title 2, The 
Congress.


                            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 section 358 of Title 2, The Congress.
    1977--Salaries of judges increased to $54,500 per annum, on 
recommendation of the President of the United States, see note set out 
under section 358 of Title 2.
    1969--Salaries of judges increased to $40,000 per annum, on 
recommendation of the President of the United States, see note set out 
under section 358 of Title 2.


                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 following appropriation acts:
    Pub. L. 106-554, Sec. 1(a)(3) [title IV], Dec. 21, 2000, 114 Stat. 
2763, 2763A-150.
    Pub. L. 106-58, title IV, Sept. 29, 1999, 113 Stat. 463.
    Pub. L. 105-277, div. A, Sec. 101(h) [title IV], Oct. 21, 1998, 112 
Stat. 2681-480, 2681-510.
    Pub. L. 105-61, title IV, Oct. 10, 1997, 111 Stat. 1304.
    Pub. L. 104-208, div. A, title I, Sec. 101(f) [title IV], Sept. 30, 
1996, 110 Stat. 3009-314, 3009-344.
    Pub. L. 104-52, title IV, Nov. 19, 1995, 109 Stat. 491.
    Pub. L. 103-329, title IV, Sept. 30, 1994, 108 Stat. 2408.
    Pub. L. 103-123, title IV, Oct. 28, 1993, 107 Stat. 1251.
    Pub. L. 102-393, title IV, Oct. 6, 1992, 106 Stat. 1757.
    Pub. L. 102-141, title IV, Oct. 28, 1991, 105 Stat. 862.
    Pub. L. 101-509, title IV, Nov. 5, 1990, 104 Stat. 1422.
    Pub. L. 101-136, title IV, Nov. 3, 1989, 103 Stat. 811.
    Pub. L. 100-440, title IV, Sept. 22, 1988, 102 Stat. 1746.
    Pub. L. 100-202, Sec. 101(m) [title IV], Dec. 22, 1987, 101 Stat. 
1329-390, 1329-414.
    Pub. L. 99-500, Sec. 101(m) [title IV], Oct. 18, 1986, 100 Stat. 
1783-308, 1783-323, and Pub. L. 99-591, Sec. 101(m) [title IV], Oct. 30, 
1986, 100 Stat. 3341-308, 3341-323.
    Pub. L. 99-190, title I, Sec. 101(h) [H.R. 3036, title IV], Dec. 19, 
1985, 99 Stat. 1291.
    Pub. L. 98-473, title I, Sec. 101(j) [H.R. 5798, title IV], Oct. 12, 
1984, 98 Stat. 1963.
    Pub. L. 98-151, Sec. 101(f) [H.R. 4139, title IV], Nov. 14, 1983, 97 
Stat. 973.
    Pub. L. 97-377, title I, Sec. 101(a) [incorporating H.R. 4121, title 
IV, for FY 1982], Dec. 21, 1982, 96 Stat. 1830.
    Pub. L. 97-92, Sec. 101(a) [H.R. 4121, title IV], Dec. 15, 1981, 95 
Stat. 1183.
    Pub. L. 96-536, Sec. 101(a) [incorporating Pub. L. 96-74, title IV], 
Dec. 16, 1980, 94 Stat. 3166.
    Pub. L. 96-74, title IV, Sept. 29, 1979, 93 Stat. 572.
    Pub. L. 95-429, title IV, Oct. 10, 1978, 92 Stat. 1013.
    Pub. L. 95-81, title IV, July 31, 1977, 91 Stat. 352.
    Pub. L. 94-363, title IV, July 14, 1976, 90 Stat. 975.
    Pub. L. 94-91, title IV, Aug. 9, 1975, 89 Stat. 456.
    Pub. L. 93-381, title IV, Aug. 21, 1974, 88 Stat. 629.
    Pub. L. 93-143, title IV, Oct. 30, 1973, 87 Stat. 522.
    Pub. L. 92-351, title IV, July 13, 1972, 86 Stat. 485.
    Pub. L. 92-49, title IV, July 9, 1971, 85 Stat. 120.
    Pub. L. 91-422, title IV, Sept. 26, 1970, 84 Stat. 878.
    Pub. L. 91-74, title IV, Sept. 29, 1969, 83 Stat. 123.
    Pub. L. 90-350, title IV, June 19, 1968, 82 Stat. 196.
    Pub. L. 90-47, title IV, July 7, 1967, 81 Stat. 118.
    Pub. L. 89-474, title IV, June 29, 1966, 80 Stat. 228.
    Pub. L. 89-57, title IV, June 30, 1965, 79 Stat. 203.
    Pub. L. 88-392, title IV, Aug. 1, 1964, 78 Stat. 375.
    Pub. L. 88-39, title IV, June 13, 1963, 77 Stat. 65.
    Pub. L. 87-575, title V, Aug. 6, 1962, 76 Stat. 317.
    Pub. L. 87-159, title III, Aug. 21, 1961, 75 Stat. 398.
    Pub. L. 86-561, title III, June 30, 1960, 74 Stat. 288.
    Pub. L. 86-39, title III, June 11, 1959, 73 Stat. 70.
    Pub. L. 85-354, title III, Mar. 28, 1958, 72 Stat. 66.
    Pub. L. 85-37, title III, May 27, 1957, 71 Stat. 41.
    Apr. 2, 1956, ch. 161, title III, 70 Stat. 98.
    June 1, 1955, ch. 113, title III, 69 Stat. 78.

                        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, set out as a note under section 14 of the Appendix 
to Title 5, Government Organization and Employees.

                  Section Referred to in Other Sections

    This section is referred to in sections 7443A, 7447, 7448 of this 
title.
