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119th Congress

Title 26 — Internal Revenue Code

Part I · Chapter 76 — Judicial Proceedings

§ 7443A. Special trial judges

Statutory text

(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,

(5)

any proceeding under section 7436(c),

(6)

any proceeding under section 7623(b)(4), and

(7)

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), (4), (5), or (6) 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.

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.

  1. Tax Reform Act of 1986

    Pub. L. 99–514 title XV § 1556(a) · 100 Stat. 2085

    Enacted · 26 U.S.C. § 7443A

    Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754

    Source evidence

    Code source credit
    Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754

    Enacted provision · exact public law section
    (a) In General.— Part I of subchapter C of chapter 76 (relating to judicial proceedings) is amended by inserting after section 7443 the following new section: “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 $10,000, and “(4) 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), or (3) 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.”

  2. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3103(b)(1) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7443A(b)(3)

    Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”.

    Enacted provision · exact public law section
    (1) Sections 7436(c)(1) and 7443A(b)(3) are each amended by striking “$10,000” and inserting “$50,000”.

  3. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3401(c)(1) · 112 Stat. 685

    1. Amended · 26 U.S.C. § 7443A(b)(4); 26 U.S.C. § 7443A(b)(5)

      Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1)

    2. Added · 26 U.S.C. § 7443A(b)(4); 26 U.S.C. § 7443A(b)(5)

      Pub. L. 105–206, § 3401(c)(1), as added par. (4)

    3. Redesignated · 26 U.S.C. § 7443A(b)(4); 26 U.S.C. § 7443A(b)(5)

      Pub. L. 105–206, § 3401(c)(1), as redesignated former par. (4) as (5)

    Source evidence

    Code amendment note
    Subsec. (b)(4), (5). Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5).

    Enacted provision · exact public law section
    (1) In general.— Section 7443(b) (relating to proceedings which may be assigned to special trial judges) is amended by striking “and” at the end of paragraph (3), by redesignating paragraph (4) as paragraph (5), and by inserting after paragraph (3) the following new paragraph: “(4) any proceeding under section 6320 or 6330, and”.

  4. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3401(c)(2) · 112 Stat. 685

    1. Amended · 26 U.S.C. § 7443A(c)

      Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2)

    2. Substituted · 26 U.S.C. § 7443A(c)

      Pub. L. 105–206, § 3401(c)(2), as substituted “(3), or (4)” for “or (3)”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.

    Enacted provision · exact public law section
    (2) Authority to make decisions.— Section 7443(c) (relating to authority to make court decisions) is amended by striking “or (3)” and inserting “(3), or (4)”.

  5. Pub. L. 109–280 § 857(a) · 120 Stat. 780

    Redesignated · 26 U.S.C. § 7443A(b)(5)

    Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6)

    Source evidence

    Code amendment note
    Subsec. (b)(5). Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6).

    Enacted provision · exact public law section
    (a) In General.— Section 7443A(b) of the Internal Revenue Code of 1986 26 USC 7443A. (relating to proceedings which may be assigned to special trial judges) is amended by striking “and” at the end of paragraph (4), by redesignating paragraph (5) as paragraph (6), and by inserting after paragraph (4) the following new paragraph: “(5) any proceeding under section 7436(c), and” .

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

  6. Pub. L. 109–280 § 857(a) · 120 Stat. 780

    Redesignated · 26 U.S.C. § 7443A(b)(6)

    Pub. L. 109–280, § 857(a), redesignated par. (5) as (6)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 109–280, § 857(a), redesignated par. (5) as (6).

    Enacted provision · exact public law section
    (a) In General.— Section 7443A(b) of the Internal Revenue Code of 1986 26 USC 7443A. (relating to proceedings which may be assigned to special trial judges) is amended by striking “and” at the end of paragraph (4), by redesignating paragraph (5) as paragraph (6), and by inserting after paragraph (4) the following new paragraph: “(5) any proceeding under section 7436(c), and” .

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

  7. Pub. L. 109–280 § 857(b) · 120 Stat. 780

    Substituted · 26 U.S.C. § 7443A(c)

    Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”.

    Enacted provision · exact public law section
    (b) Conforming Amendment.— Section 7443A(c) of such Code is amended by striking “or (4)” and inserting “(4), or (5)”.

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

  8. Tax Relief and Health Care Act of 2006

    Pub. L. 109–432 § 406(a)(2)(A) · 120 Stat. 2922

    Redesignated · 26 U.S.C. § 7443A(b)(6)

    Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7)

    Source evidence

    Code amendment note
    Subsec. (b)(6). Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7).

    Enacted provision · exact public law section
    (A) In general.— Section 7443A(b) 26 USC 7443A. (relating to proceedings which may be assigned to special trial judges) is amended by striking “and” at the end of paragraph (5), by redesignating paragraph (6) as paragraph (7), and by inserting after paragraph (5) the following new paragraph: “(6) any proceeding under section 7623(b)(4), and” .

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

  9. Tax Relief and Health Care Act of 2006

    Pub. L. 109–432 § 406(a)(2)(A) · 120 Stat. 2922

    Redesignated · 26 U.S.C. § 7443A(b)(7)

    Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7)

    Source evidence

    Code amendment note
    Subsec. (b)(7). Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7).

    Enacted provision · exact public law section
    (A) In general.— Section 7443A(b) 26 USC 7443A. (relating to proceedings which may be assigned to special trial judges) is amended by striking “and” at the end of paragraph (5), by redesignating paragraph (6) as paragraph (7), and by inserting after paragraph (5) the following new paragraph: “(6) any proceeding under section 7623(b)(4), and” .

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

  10. Tax Relief and Health Care Act of 2006

    Pub. L. 109–432 § 406(a)(2)(B) · 120 Stat. 2922

    Substituted · 26 U.S.C. § 7443A(c)

    Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”.

    Enacted provision · exact public law section
    (B) Conforming amendment.— Section 7443A(c) is amended by striking “or (5)” and inserting “(5), or (6)”.

    Effective date note
    Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”

13 of 13 references resolved to an enrolled provision

Editorial Notes

Amendments1998–2006 · 2 rounds

2006

Subsec. (b)(5). Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6).

Subsec. (b)(6). Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7).

Pub. L. 109–280, § 857(a), redesignated par. (5) as (6).

Subsec. (b)(7). Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7).

Subsec. (c). Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”.

Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”.

1998

Subsec. (b)(3). Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”.

Subsec. (b)(4), (5). Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5).

Subsec. (c). Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–432 applicable to information provided on or after , see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title.

Pub. L. 109–280, title VIII, § 857(c), , 120 Stat. 1020, provided that: “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [].”

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 , 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 , see section 3401(d) of Pub. L. 105–206, set out as an Effective Date note under section 6320 of this title.

Effective Date

Pub. L. 99–514, title XV, § 1556(c), , 100 Stat. 2755, 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 [].

“(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 [].

“(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 [].”

Inconsistencies With Presidential Salary Recommendations

Pub. L. 100–647, title I, § 1015(j), , 102 Stat. 3571, provided that: “To the extent the salary recommendations submitted by the President on , are inconsistent with the provisions of section 7443A(d)(1) of the 1986 Code, such recommendations shall not be effective for any period.”

Credits

1986–2006 · 5 acts
  1. 1986Added Pub. L. 99–514, title XV, § 1556(a), , 100 Stat. 2754
  2. 1998amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), , 112 Stat. 731, 749
  3. 1998Pub. L. 105–277, div. J, title IV, § 4002(e), , 112 Stat. 2681–907
  4. 2006Pub. L. 109–280, title VIII, § 857(a), (b), , 120 Stat. 1020
  5. 2006Pub. L. 109–432, div. A, title IV, § 406(a)(2), , 120 Stat. 2959.
Show as published

(Added Pub. L. 99–514, title XV, § 1556(a), , 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), , 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), , 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), , 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), , 120 Stat. 2959.)

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