Title 26 — Internal Revenue Code
Part I · Chapter 76 — Judicial Proceedings
§ 7443. Membership
Statutory text
Number
The Tax Court shall be composed of 19 members.
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.
Salary
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.
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.
Term of office
The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 879 · 68A Stat. 879
Enacted · 26 U.S.C. § 7443
Aug. 16, 1954, ch. 736, 68A Stat. 879
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 879Public Law not identified
Changed · 26 U.S.C. § 7443(c)
Subsec. (c). Act Mar. 2, 1955, increased salary of judges from $15,000 to $22,500
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
Subsec. (c). Act Mar. 2, 1955, increased salary of judges from $15,000 to $22,500.Government Employees Salary Reform Act of 1964
Pub. L. 88–426 title IV § 403(i) · 78 Stat. 400
Changed · 26 U.S.C. § 7443(c)
Pub. L. 88–426 increased salary of judges from $22,500 to $30,000
Source evidence
Code amendment note
Subsec. (c). Pub. L. 88–426 increased salary of judges from $22,500 to $30,000.Enacted provision · exact public law section
(i) Section 7443(c) of the Internal Revenue Code of 1954 (68A Stat. 879), as amended, relating to judges of the Tax Court of the United States, is further amended by striking out “$22,500” and substituting therefor “$30,000”.Tax Reform Act of 1969
Pub. L. 91–172 § 952(a) · 83 Stat. 487
Changed · 26 U.S.C. § 7443(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(a) Subsection (b) of section 7443 (relating to appointment of Tax Court judges) is amended by adding at the end thereof the following new sentence: “No individual shall be a judge of the Tax Court unless he is appointed to that office before attaining the age of 65.”Tax Reform Act of 1969
Pub. L. 91–172 § 953 · 83 Stat. 487
Substituted · 26 U.S.C. § 7443(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
SEC. 953. SALARY. 68A Stat. 879; 78 Stat. 434. Section 7443(c) (relating to salaries of Tax Court judges) is amended to read as follows: “(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 62 Stat. 897; 78 Stat. 434. 80 Stat. 476. 135, title 28, United States Code, and section 5505, title 5, United States Code.”Tax Reform Act of 1969
Pub. L. 91–172 § 952(b) · 83 Stat. 487
Substituted · 26 U.S.C. § 7443(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(b) Subsection (e) of such section (relating to terms of office of Tax Court judges) is amended to read as follows: “(e) Term of Office.— The term of office of any judge of the Tax Court shall expire 15 years after he takes office.”Customs Courts Act of 1980
Pub. L. 96–417 title VI § 601(10) · 94 Stat. 1727
Substituted · 26 U.S.C. § 7443(d)
Pub. L. 96–417 substituted “Court of International Trade” for “Customs Court”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 96–417 substituted “Court of International Trade” for “Customs Court”.Enacted provision · exact public law section
(10) Section 7443(d) of the Internal Revenue Code of 1954. (11) Section 906 of title 44, United States Code.Effective date note
Pub. 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.Pub. L. 96–439 § 1(a) · 94 Stat. 1878
Changed · 26 U.S.C. § 7443(a)
Pub. L. 96–439, § 1(a), increased number of judges from 16 to 19
Source evidence
Code amendment note
Subsec. (a). Pub. L. 96–439, § 1(a), increased number of judges from 16 to 19.Enacted provision · exact public law section
(a) Increase in Number of Judges.— Subsection (a) of section 7443 of the Internal Revenue Code of 1954 (relating to the number of judges on the Tax Court) is amended by striking out “16” and inserting in lieu thereof “19”.Effective date note
Pub. 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.Pub. L. 96–439 § 1(b) · 94 Stat. 1878
Struck · 26 U.S.C. § 7443(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(b) Removal of Age Limitation.— Subsection (b) of section 7443 of such Code (relating to appointment to the Tax Court) is amended by striking out the last sentence.Effective date note
Pub. 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.
7 of 9 references resolved to an enrolled provision · 1 partial · 1 unresolved
Editorial Notes
Amendments1955–1980 · 4 rounds
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 , increased salary of judges from $15,000 to $22,500.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendments
Pub. L. 96–439, § 1(c), , 94 Stat. 1878, provided that: “The amendments made by this section [amending this section] shall take effect on .”
Amendment by Pub. L. 96–417 effective, except as otherwise provided, , 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
Pub. L. 91–172, title IX, § 962(b), (c), , 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 [].
“(c) The amendment made by section 952(b) [amending this section] shall take effect on the date of enactment of this Act [], 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 []; and
“(2) a judge of the Tax Court on the date of enactment of this Act [] 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 , 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 , except to the extent provided in section 501(c) of Pub. L. 88–426, see section 501 of Pub. L. 88–426, title V, , 78 Stat. 435.
Effective Date of 1955 Amendment
Amendment by act , effective , see section 5 of act , set out as a note under section 4501 of Title 2, The Congress.
Salary Increases1969–1987 · 3 rounds
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 Transportation, Treasury, Housing and Urban Development, the Judiciary, and Independent Agencies Appropriations Act, 2006, Pub. L. 109–115, div. A, title VI, , 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, , 118 Stat. 3264.
Pub. L. 108–199, div. F, title IV, , 118 Stat. 340.
Pub. L. 108–7, div. J, title IV, , 117 Stat. 460.
Pub. L. 107–67, title IV, , 115 Stat. 543.
Pub. L. 106–554, § 1(a)(3) [title IV], , 114 Stat. 2763, 2763A–150.
Pub. L. 106–58, title IV, , 113 Stat. 463.
Pub. L. 105–277, div. A, § 101(h) [title IV], , 112 Stat. 2681–480, 2681–510.
Pub. L. 105–61, title IV, , 111 Stat. 1304.
Pub. L. 104–208, div. A, title I, § 101(f) [title IV], , 110 Stat. 3009–314, 3009–344.
Pub. L. 104–52, title IV, , 109 Stat. 491.
Pub. L. 103–329, title IV, , 108 Stat. 2408.
Pub. L. 103–123, title IV, , 107 Stat. 1251.
Pub. L. 102–393, title IV, , 106 Stat. 1757.
Pub. L. 102–141, title IV, , 105 Stat. 862.
Pub. L. 101–509, title IV, , 104 Stat. 1422.
Pub. L. 101–136, title IV, , 103 Stat. 811.
Pub. L. 100–440, title IV, , 102 Stat. 1746.
Pub. L. 100–202, § 101(m) [title IV], , 101 Stat. 1329–390, 1329–414.
Pub. L. 99–500, § 101(m) [title IV], , 100 Stat. 1783–308, 1783–323, and Pub. L. 99–591, § 101(m) [title IV], , 100 Stat. 3341–308, 3341–323.
Pub. L. 99–190, title I, § 101(h) [H.R. 3036, title IV], , 99 Stat. 1291.
Pub. L. 98–473, title I, § 101(j) [H.R. 5798, title IV], , 98 Stat. 1963.
Pub. L. 98–151, § 101(f) [H.R. 4139, title IV], , 97 Stat. 973.
Pub. L. 97–377, title I, § 101(a) [incorporating H.R. 4121, title IV, for FY 1982], , 96 Stat. 1830.
Pub. L. 97–92, § 101(a) [H.R. 4121, title IV], , 95 Stat. 1183.
Pub. L. 96–536, § 101(a) [incorporating Pub. L. 96–74, title IV], , 94 Stat. 3166.
Pub. L. 96–74, title IV, , 93 Stat. 572.
Pub. L. 95–429, title IV, , 92 Stat. 1013.
Pub. L. 95–81, title IV, , 91 Stat. 352.
Pub. L. 94–363, title IV, , 90 Stat. 975.
Pub. L. 94–91, title IV, , 89 Stat. 456.
Pub. L. 93–381, title IV, , 88 Stat. 629.
Pub. L. 93–143, title IV, , 87 Stat. 522.
Pub. L. 92–351, title IV, , 86 Stat. 485.
Pub. L. 92–49, title IV, , 85 Stat. 120.
Pub. L. 91–422, title IV, , 84 Stat. 878.
Pub. L. 91–74, title IV, , 83 Stat. 123.
Pub. L. 90–350, title IV, , 82 Stat. 196.
Pub. L. 90–47, title IV, , 81 Stat. 118.
Pub. L. 89–474, title IV, , 80 Stat. 228.
Pub. L. 89–57, title IV, , 79 Stat. 203.
Pub. L. 88–392, title IV, , 78 Stat. 375.
Pub. L. 88–39, title IV, , 77 Stat. 65.
Pub. L. 87–575, title V, , 76 Stat. 317.
Pub. L. 87–159, title III, , 75 Stat. 398.
Pub. L. 86–561, title III, , 74 Stat. 288.
Pub. L. 86–39, title III, , 73 Stat. 70.
Pub. L. 85–354, title III, , 72 Stat. 66.
Pub. L. 85–37, title III, , 71 Stat. 41.
Apr. 2, 1956, ch. 161, title III, 70 Stat. 98.
June 1, 1955, ch. 113, title III, 69 Stat. 78.
Executive Documents
Executive Order No. 12064
Ex. Ord. No. 12064, , 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, , 46 F.R. 25421, formerly set out as a note under section 14 of the Appendix to Title 5, Government Organization and Employees.
Credits
1954–1980 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 879
- 1955Mar. 2, 1955, ch. 9, § 1(h), 69 Stat. 10
- 1964Pub. L. 88–426, title IV, § 403(i), , 78 Stat. 434
- 1969Pub. L. 91–172, title IX, §§ 952, 953, , 83 Stat. 730
- 1980Pub. L. 96–417, title VI, § 601(10), , 94 Stat. 1744
- 1980Pub. L. 96–439, § 1(a), (b), , 94 Stat. 1878.
Show as published
(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), , 78 Stat. 434; Pub. L. 91–172, title IX, §§ 952, 953, , 83 Stat. 730; Pub. L. 96–417, title VI, § 601(10), , 94 Stat. 1744; Pub. L. 96–439, § 1(a), (b), , 94 Stat. 1878.)