Title 26 — Internal Revenue Code
Part III · Chapter 76 — Judicial Proceedings
§ 7471. Employees
Statutory text
Appointment and compensation
Clerk
The Tax Court may appoint a clerk without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. The clerk shall serve at the pleasure of the Tax Court.
Judge-appointed employees
In general
The judges and special trial judges of the Tax Court may appoint employees, in such numbers as the Tax Court may approve, without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Any such employee shall serve at the pleasure of the appointing judge.
Exemption from Federal leave provisions
A law clerk appointed under this subsection shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. Any unused sick leave or annual leave standing to the law clerk’s credit as of the effective date of this subsection shall remain credited to the law clerk and shall be available to the law clerk upon separation from the Federal Government.
Other employees
The Tax Court may appoint necessary employees without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Such employees shall be subject to removal by the Tax Court.
Pay
The Tax Court may fix and adjust the compensation for the clerk and other employees of the Tax Court without regard to the provisions of chapter 51, subchapter III of chapter 53, or section 5373 of title 5, United States Code. To the maximum extent feasible, the Tax Court shall compensate employees at rates consistent with those for employees holding comparable positions in courts established under Article III of the Constitution of the United States.
Programs
The Tax Court may establish programs for employee evaluations, incentive awards, flexible work schedules, premium pay, and resolution of employee grievances.
Discrimination prohibited
The Tax Court shall—
prohibit discrimination on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
promulgate procedures for resolving complaints of discrimination by employees and applicants for employment.
Experts and consultants
The Tax Court may procure the services of experts and consultants under section 3109 of title 5, United States Code.
Rights to certain appeals reserved
Notwithstanding any other provision of law, an individual who is an employee of the Tax Court on the day before the effective date of this subsection and who, as of that day, was entitled to—
appeal a reduction in grade or removal to the Merit Systems Protection Board under chapter 43 of title 5, United States Code,
appeal an adverse action to the Merit Systems Protection Board under chapter 75 of title 5, United States Code,
appeal a prohibited personnel practice described under section 2302(b) of title 5, United States Code, to the Merit Systems Protection Board under chapter 77 of that title,
make an allegation of a prohibited personnel practice described under section 2302(b) of title 5, United States Code, with the Office of Special Counsel under chapter 12 of that title for action in accordance with that chapter, or
file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations,
shall continue to be entitled to file such appeal or make such an allegation so long as the individual remains an employee of the Tax Court.
Competitive status
Notwithstanding any other provision of law, any employee of the Tax Court who has completed at least 1 year of continuous service under a non-temporary appointment with the Tax Court acquires a competitive status for appointment to any position in the competitive service for which the employee possesses the required qualifications.
Merit system principles, prohibited personnel practices, and preference eligibles
Any personnel management system of the Tax Court shall—
include the principles set forth in section 2301(b) of title 5, United States Code;
prohibit personnel practices prohibited under section 2302(b) of title 5, United States Code; and
in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference eligibles in the executive branch.
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.
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.
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. 6, 1954, ch. 736, 68A Stat. 888 · 68A Stat. 888
Enacted · 26 U.S.C. § 7471
Aug. 6, 1954, ch. 736, 68A Stat. 888
Source evidence
Code source credit
Aug. 6, 1954, ch. 736, 68A Stat. 888Tax Reform Act of 1969
Pub. L. 91–172 title IX § 960(g) · 83 Stat. 487
Inserted · 26 U.S.C. § 7471(c)
Pub. L. 91–172 inserted reference to the compensation of commissioners
Source evidence
Code amendment note
Subsec. (c). Pub. L. 91–172 inserted reference to the compensation of commissioners.Enacted provision · exact public law section
(g) Section 7471(c) (relating to travel and subsistence allowances of commissioners) is amended to read as follows: “(c) Commissioners.— “For compensation and travel and subsistence allowances of commissioners of the Tax Court, see section 7456(c).”Pub. L. 94–455 § 1906(a)(47)(A) · 90 Stat. 1520
Substituted · 26 U.S.C. § 7471(a)
Pub. L. 94–455, § 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
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 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.Enacted provision · exact public law section
(A) Subsection (a) of section 7471 (relating to Tax Court 26 USC 7471. employees) is amended by striking out “is authorized in accordance with the civil service laws to appoint, and in accordance with the Classification Act of 1949 (63 Stat. 954; 5 U.S.C. chapter 21), as amended, to fix the compensation of,” and inserting in lieu thereof “is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and 5 USC 101 et seq. 5 USC 5101, 5331. to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title,”.Pub. L. 94–455 § 1906(a)(47)(B) · 90 Stat. 1520
Substituted · 26 U.S.C. § 7471(b)
Pub. L. 94–455, § 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)”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–455, § 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)”.Enacted provision · exact public law section
(B) Subsection (b) of section 7471 is amended by striking out “as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16).” and inserting in lieu thereof “as provided in chapter 57 of title 5, United States Code.” 5 USC 5701. 26 USC 7476.Tax Reform Act of 1984
Pub. L. 98–369 div. A title IV § 464(d) · 98 Stat. 494
Substituted · 26 U.S.C. § 7471(c)
Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text
Source evidence
Code amendment note
Subsec. (c). Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text.Enacted provision · exact public law section
(d) Conforming Amendment.— Subsection (c) of section 7471 26 USC 7471. (cross reference relating to compensation and travel and subsistence allowances of commissioners) is amended by striking out “Commissioners” in the heading and inserting in lieu thereof “Special Trial Judges”, and by striking out “commissioners” and inserting in lieu thereof “special trial judges”.Tax Reform Act of 1986
Pub. L. 99–514 title XV § 1556(b)(2) · 100 Stat. 2085
Substituted · 26 U.S.C. § 7471(c)
Pub. L. 99–514 substituted “subsections (d) and (e) of section 7443A” for “section 7456(c)”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514 substituted “subsections (d) and (e) of section 7443A” for “section 7456(c)”.Enacted provision · exact public law section
(2) Subsection (c) of section 7471 is amended by striking out “section 7456(c)” and inserting in lieu thereof “subsections (d) and (e) of section 7443A”.Pub. L. 111–366 § 1(a) · 124 Stat. 4063
Amended · 26 U.S.C. § 7471(a)
Pub. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: “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.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: “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.”Enacted provision · exact public law section
(a) In General.— Subsection (a) of section 7471 of the Internal Revenue Code of 1986 (relating to employees) is amended to read as follows: “(a) Appointment and Compensation.— “(1) Clerk.— The Tax Court may appoint a clerk without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. The clerk shall serve at the pleasure of the Tax Court. “(2) Judge-appointed employees.— “(A) In general.— The judges and special trial judges of the Tax Court may appoint employees, in such numbers as the Tax Court may approve, without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Any such employee shall serve at the pleasure of the appointing judge. “(B) Exemption from federal leave provisions.— A law clerk appointed under this subsection shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. Any unused sick leave or annual leave standing to the law clerk’s credit as of the effective date of this subsection shall remain credited to the law clerk and shall be available to the law clerk upon separation from the Federal Government. “(3) Other employees.— The Tax Court may appoint necessary employees without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Such employees shall be subject to removal by the Tax Court. “(4) Pay.— The Tax Court may fix and adjust the compensation for the clerk and other employees of the Tax Court without regard to the provisions of chapter 51, subchapter III of chapter 53, or section 5373 of title 5, United States Code. To the maximum extent feasible, the Tax Court shall compensate employees at rates consistent with those for employees holding comparable positions in courts established under Article III of the Constitution of the United States. “(5) Programs.— The Tax Court may establish programs for employee evaluations, incentive awards, flexible work schedules, premium pay, and resolution of employee grievances. “(6) Discrimination prohibited.— The Tax Court shall— “(A) prohibit discrimination on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and “(B) promulgate procedures for resolving complaints of discrimination by employees and applicants for employment. “(7) Experts and consultants.— The Tax Court may procure the services of experts and consultants under section 3109 of title 5, United States Code. “(8) Rights to certain appeals reserved.— Notwithstanding any other provision of law, an individual who is an employee of the Tax Court on the day before the effective date of this subsection and who, as of that day, was entitled to— “(A) appeal a reduction in grade or removal to the Merit Systems Protection Board under chapter 43 of title 5, United States Code, “(B) appeal an adverse action to the Merit Systems Protection Board under chapter 75 of title 5, United States Code, “(C) appeal a prohibited personnel practice described under section 2302(b) of title 5, United States Code, to the Merit Systems Protection Board under chapter 77 of that title, “(D) make an allegation of a prohibited personnel practice described under section 2302(b) of title 5, United States Code, with the Office of Special Counsel under chapter 12 of that title for action in accordance with that chapter, or “(E) file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations, shall continue to be entitled to file such appeal or make such an allegation so long as the individual remains an employee of the Tax Court. “(9) Competitive status.— Notwithstanding any other provision of law, any employee of the Tax Court who has completed at least 1 year of continuous service under a non-temporary appointment with the Tax Court acquires a competitive status for appointment to any position in the competitive service for which the employee possesses the required qualifications. “(10) Merit system principles, prohibited personnel practices, and preference eligibles.— Any personnel management system of the Tax Court shall— “(A) include the principles set forth in section 2301(b) of title 5, United States Code; “(B) prohibit personnel practices prohibited under section 2302(b) of title 5, United States Code; and “(C) in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference eligibles in the executive branch.” .Effective date note
Pub. L. 111–366, § 1(b), Jan. 4, 2011, 124 Stat. 4065, provided that: “The amendments made by this section [amending this section] shall take effect on the date the United States Tax Court adopts a personnel management system [adopted effective Oct. 9, 2011] after the date of the enactment of this Act [Jan. 4, 2011].”
6 of 7 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
The effective date of this subsection, referred to in subsec. (a)(2)(B), (8), probably means the effective date of section 1(a) of Pub. L. 111–366, which amended subsec. (a) generally. See Effective Date of 2011 Amendment note below.
Amendments1969–2011 · 5 rounds
2011
Subsec. (a). Pub. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: “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.”
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, § 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, § 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.
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
Pub. L. 111–366, § 1(b), , 124 Stat. 4065, provided that: “The amendments made by this section [amending this section] shall take effect on the date the United States Tax Court adopts a personnel management system [adopted effective ] after the date of the enactment of this Act [].”
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 effective , 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 , 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 , 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 , see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title.
Credits
1954–2011 · 6 acts
- 1954Aug. 6, 1954, ch. 736, 68A Stat. 888
- 1969Pub. L. 91–172, title IX, § 960(g), , 83 Stat. 734
- 1976Pub. L. 94–455, title XIX, § 1906(a)(47), , 90 Stat. 1831
- 1984Pub. L. 98–369, div. A, title IV, § 464(d), , 98 Stat. 825
- 1986Pub. L. 99–514, title XV, § 1556(b)(2), , 100 Stat. 2755
- 2011Pub. L. 111–366, § 1(a), , 124 Stat. 4063.
Show as published
(Aug. 6, 1954, ch. 736, 68A Stat. 888; Pub. L. 91–172, title IX, § 960(g), , 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(a)(47), , 90 Stat. 1831; Pub. L. 98–369, div. A, title IV, § 464(d), , 98 Stat. 825; Pub. L. 99–514, title XV, § 1556(b)(2), , 100 Stat. 2755; Pub. L. 111–366, § 1(a), , 124 Stat. 4063.)