2016 US Code
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
| 26 U.S.C. § 7443 (2016) |
| §7443. Membership |
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(a) Number
The Tax Court shall be composed of 19 members. (b) AppointmentJudges 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 subsistenceJudges 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 officeThe term of office of any judge of the Tax Court shall expire 15 years after he takes office. (f) Removal from officeJudges 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 judgesA 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. |
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(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.) |
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AMENDMENTS
1980—Subsec. (a). Pub. L. 96–439, §1(a), increased number of judges from 16 to 19. Subsec. (b). Pub. L. 96–439, §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, §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, §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, §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 AMENDMENTSPub. L. 96–439, §1(c), Oct. 13, 1980, 94 Stat. 1878, 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 AMENDMENTPub. L. 91–172, title IX, §962(b), (c), Dec. 30, 1969, 83 Stat. 736, 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 AMENDMENTAmendment 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, title V, Aug. 14, 1964, 78 Stat. 435. EFFECTIVE DATE OF 1955 AMENDMENTAmendment by act Mar. 2, 1955, effective Mar. 1, 1955, see section 5 of act Mar. 2, 1955, set out as a note under section 4501 of Title 2, The Congress. SALARY INCREASES1987—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 EXPENSESProvisions 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 Transportation, Treasury, Housing and Urban Development, the Judiciary, and Independent Agencies Appropriations Act, 2006, Pub. L. 109–115, div. A, title VI, Nov. 30, 2005, 119 Stat. 2490, and were repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were contained in the following prior appropriations acts: Pub. L. 108–447, div. H, title IV, Dec. 8, 2004, 118 Stat. 3264. Pub. L. 108–199, div. F, title IV, Jan. 23, 2004, 118 Stat. 340. Pub. L. 108–7, div. J, title IV, Feb. 20, 2003, 117 Stat. 460. Pub. L. 107–67, title IV, Nov. 12, 2001, 115 Stat. 543. Pub. L. 106–554, §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, §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, §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, §101(m) [title IV], Dec. 22, 1987, 101 Stat. 1329–390, 1329–414. Pub. L. 99–500, §101(m) [title IV], Oct. 18, 1986, 100 Stat. 1783–308, 1783–323, and Pub. L. 99–591, §101(m) [title IV], Oct. 30, 1986, 100 Stat. 3341–308, 3341–323. Pub. L. 99–190, title I, §101(h) [H.R. 3036, title IV], Dec. 19, 1985, 99 Stat. 1291. Pub. L. 98–473, title I, §101(j) [H.R. 5798, title IV], Oct. 12, 1984, 98 Stat. 1963. Pub. L. 98–151, §101(f) [H.R. 4139, title IV], Nov. 14, 1983, 97 Stat. 973. Pub. L. 97–377, title I, §101(a) [incorporating H.R. 4121, title IV, for FY 1982], Dec. 21, 1982, 96 Stat. 1830. Pub. L. 97–92, §101(a) [H.R. 4121, title IV], Dec. 15, 1981, 95 Stat. 1183. Pub. L. 96–536, §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. 12064Ex. 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, formerly set out as a note under section 14 of the Appendix to Title 5, Government Organization and Employees. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 7443 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| Executive Order 12064 |
| 69 Stat. 10, 78 70 Stat. 98 71 Stat. 41 72 Stat. 66 73 Stat. 70 74 Stat. 288 75 Stat. 398 76 Stat. 317 77 Stat. 65 78 Stat. 434, 375, 435 79 Stat. 203 80 Stat. 228 81 Stat. 118 82 Stat. 196 83 Stat. 730, 123, 736 84 Stat. 878 85 Stat. 120 86 Stat. 485 87 Stat. 522 88 Stat. 629 89 Stat. 456 90 Stat. 975 91 Stat. 352 92 Stat. 1013 93 Stat. 572 94 Stat. 1744, 1878, 3166 95 Stat. 1183 96 Stat. 1830 97 Stat. 973 98 Stat. 1963 99 Stat. 1291 100 Stat. 1783-308, 3341-308 101 Stat. 1329-390 102 Stat. 1746 103 Stat. 811 104 Stat. 1422 105 Stat. 862 106 Stat. 1757 107 Stat. 1251 108 Stat. 2408 109 Stat. 491 110 Stat. 3009-314 111 Stat. 1304 112 Stat. 2681-480 113 Stat. 463 114 Stat. 2763 115 Stat. 543 117 Stat. 460 118 Stat. 340, 3264 119 Stat. 2490 |
| Public Law 85-37, Public Law 85-354, Public Law 86-39, Public Law 86-561, Public Law 87-159, Public Law 87-575, Public Law 88-39, Public Law 88-392, Public Law 88-426, Public Law 89-57, Public Law 89-474, Public Law 90-47, Public Law 90-350, Public Law 91-74, Public Law 91-172, Public Law 91-422, Public Law 92-49, Public Law 92-351, Public Law 93-143, Public Law 93-381, Public Law 94-91, Public Law 94-363, Public Law 95-81, Public Law 95-429, Public Law 96-74, Public Law 96-417, Public Law 96-439, Public Law 96-536, Public Law 97-92, Public Law 97-377, Public Law 98-151, Public Law 98-473, Public Law 99-190, Public Law 99-500, Public Law 99-591, Public Law 100-202, Public Law 100-440, Public Law 101-136, Public Law 101-509, Public Law 102-141, Public Law 102-393, Public Law 103-123, Public Law 103-329, Public Law 104-52, Public Law 104-208, Public Law 105-61, Public Law 105-277, Public Law 106-58, Public Law 106-554, Public Law 107-67, Public Law 108-7, Public Law 108-199, Public Law 108-447, Public Law 109-115 |
