§ 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 ,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section ) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section or ,
(5) any proceeding under section ,
(6) any proceeding under section , 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 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.
(Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), July 22, 1998, 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), Dec. 20, 2006, 120 Stat. 2959.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7443A