
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7471]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 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; Pub. L. 91-172, title IX, 
Sec. 960(g), Dec. 30, 1969, 83 Stat. 734; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(47), Oct. 4, 1976, 90 Stat. 1831; Pub. L. 98-369, div. A, 
title IV, Sec. 464(d), July 18, 1984, 98 Stat. 825; Pub. L. 99-514, 
title XV, Sec. 1556(b)(2), Oct. 22, 1986, 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, Sec. 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, Sec. 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.
