26 U.S.C. § 7443
§ 7443. Membership
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed October 13, 1980 by the Public Law 96-439.
Every change, newest first (6)
- October 13, 1980Public Law 96-439
- October 10, 1980Public Law 96-417
- December 30, 1969Tax Reform Act of 1969
- August 14, 1964Public Law 88-426
- March 2, 1955Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
The Tax Court shall be composed of 19 members.
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.
Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
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.
The term of office of any judge of the Tax Court shall expire 15 years after he takes 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.
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.