
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7443A]

 
                     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. 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, and
        (5) 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), or (4) 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 Pub. L. 99-514, title XV, Sec. 1556(a), Oct. 22, 1986, 100 Stat. 
2754; amended Pub. L. 105-206, title III, Secs. 3103(b)(1), 3401(c), 
July 22, 1998, 112 Stat. 731, 749; Pub. L. 105-277, div. J, title IV, 
Sec. 4002(e), Oct. 21, 1998, 112 Stat. 2681-907.)


                               Amendments

    1998--Subsec. (b)(3). Pub. L. 105-206, Sec. 3103(b)(1), substituted 
``$50,000'' for ``$10,000''.
    Subsec. (b)(4), (5). Pub. L. 105-206, Sec. 3401(c)(1), as amended by 
Pub. L. 105-277, Sec. 4002(e)(1), added par. (4) and redesignated former 
par. (4) as (5).
    Subsec. (c). Pub. L. 105-206, Sec. 3401(c)(2), as amended by Pub. L. 
105-277, Sec. 4002(e)(2), substituted ``(3), or (4)'' for ``or (3)''.


                    Effective Date of 1998 Amendments

    Amendment by Pub. L. 105-277 effective as if included in the 
provision of the Internal Revenue Service Restructuring and Reform Act 
of 1998, Pub. L. 105-206, to which such amendment relates, see section 
4002(k) of Pub. L. 105-277, set out as a note under section 1 of this 
title.
    Amendment by section 3103 of Pub. L. 105-206 applicable to 
proceedings commenced after July 22, 1998, see section 3103(c) of Pub. 
L. 105-206, set out as a note under section 7436 of this title.
    Amendment by section 3401 of Pub. L. 105-206 applicable to 
collection actions initiated after the date which is 180 days after July 
22, 1998, see section 3401(d) of Pub. L. 105-206, set out as an 
Effective Date note under section 6320 of this title.


                             Effective Date

    Section 1556(c) of Pub. L. 99-514 provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by this section [enacting this section and amending 
sections 7456 and 7471 of this title] shall take effect on the date of 
the enactment of this Act [Oct. 22, 1986].
    ``(2) Salary.--Subsection (d) of section 7443A of the Internal 
Revenue Code of 1954 [now 1986] (as added by this section) shall take 
effect on the 1st day of the 1st month beginning after the date of the 
enactment of this Act [Oct. 22, 1986].
    ``(3) New appointments not required.--Nothing in the amendments made 
by this section shall be construed to require the reappointment of any 
individual serving as a special trial judge of the Tax Court on the day 
before the date of the enactment of this Act [Oct. 22, 1986].''


        Inconsistencies With Presidential Salary Recommendations

    Pub. L. 100-647, title I, Sec. 1015(j), Nov. 10, 1988, 102 Stat. 
3571, provided that: ``To the extent the salary recommendations 
submitted by the President on January 5, 1987, are inconsistent with the 
provisions of section 7443A(d)(1) of the 1986 Code, such recommendations 
shall not be effective for any period.''

                  Section Referred to in Other Sections

    This section is referred to in section 7471 of this title.
