Sec. 305. General provisions relating to magistrate judges of the Tax Court
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The heading of section 7443A of the Internal Revenue Code of 1986 is amended by striking “ Special trial judges ” and inserting . Magistrate judges of the Tax Court Subsection
(a)of section 7443A of the Internal Revenue Code of 1986 is amended to read as follows: The chief judge may, from time to time, appoint and reappoint magistrate judges of the Tax Court for a term of 8 years. The magistrate judges of the Tax Court shall proceed under such rules as may be promulgated by the Tax Court. Except as provided in subparagraph (B), removal of a magistrate judge of the Tax Court during the term for which such magistrate judge is appointed shall be only for incompetency, misconduct, neglect of duty, or physical or mental disability. Removal shall not occur unless a majority of all the judges of the Tax Court concur in the order of removal. Before any order of removal shall be entered, a full specification of the charges shall be furnished to the magistrate judge of the Tax Court, and such magistrate judge shall be accorded by the judges of the Tax Court an opportunity to be heard on the charges. The office of a magistrate judge of the Tax Court shall be terminated if the judges of the Tax Court determine that the services performed by such magistrate judge of the Tax Court are no longer needed. . Subsection
(d)of section 7443A of the Internal Revenue Code of 1986 is amended to read as follows: Each magistrate judge of the Tax Court shall receive salary— at a rate equal to 92 percent of the rate for judges of the Tax Court, and in the same installments as such judges. . Section 7443A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: A magistrate judge of the Tax Court shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. If an individual who is exempted under paragraph
(1)from the subchapter referred to in such paragraph was previously subject to such subchapter and, without a break in service, again becomes subject to such subchapter on completion of the individual’s service as a magistrate judge of the Tax Court, the unused annual leave and sick leave standing to the individual’s credit at the time such individual became a magistrate judge of the Tax Court is deemed to have remained to the individual’s credit. In computing an annuity under section 8339 or 8415 of title 5, United States Code, the total service of an individual specified in subparagraph
(A)who retires on an immediate annuity or dies leaving a survivor or survivors entitled to an annuity includes, without regard to the limitations imposed by subsection
(f)of section 8339 of such title 5, the days of unused sick leave standing to the individual’s credit at the time such individual became a magistrate judge of the Tax Court, except that such days will not be counted in determining average pay or annuity eligibility. Any accumulated and current accrued annual leave or vacation balances credited to a magistrate judge of the Tax Court as of the date of the enactment of this subsection shall be paid in a lump sum at the time of separation from service pursuant to the provisions and restrictions set forth in section 5551 of such title 5 and related provisions referred to in such section. . Section 7443A of the Internal Revenue Code of 1986, as amended by this section, is amended by adding at the end the following new subsection: A magistrate judge of the Tax Court appointed under this section shall have the power to punish for contempt of the authority of the Tax Court as provided in section 7456(c), except the sentence imposed by such a magistrate judge of the Tax Court for any contempt shall not exceed the penalties for a Class C misdemeanor as set forth in sections 3571(b)(6) and 3581(b)(8) of title 18, United States Code. This subsection shall not be construed to limit the authority of a magistrate judge of the Tax Court to order sanctions under any other statute or any rule of the Tax Court prescribed pursuant to section 7453. . The heading of subsection
(b)of section 7443A of the Internal Revenue Code of 1986 is amended by striking and inserting Special trial judges . Magistrate judges of the Tax Court Subsection
(b)of section 7443A of such Code is amended by striking special trial judges of the court and inserting magistrate judges of the Tax Court . Subsection
(c)of section 7443A of such Code is amended by striking special trial judge and inserting magistrate judge of the Tax Court . Subsection
(e)of section 7443A of such Code is amended by striking special trial judges and inserting magistrate judges of the Tax Court . The item relating to section 7443A in the table of sections for part I of subchapter C of chapter 76 of such Code is amended to read as follows: Sec. 7443A. Magistrate judges of the Tax Court. . The heading of section 7448 of such Code is amended by striking and inserting Special trial judges . Magistrate judges of the Tax Court Section 7448 of such Code is amended— by striking special trial judge's each place it appears in subsections (a)(6), (c)(1), (d), and (m)(1) and inserting magistrate judge of the Tax Court's , and by striking special trial judge each place it appears other than in subsection
(n)and inserting magistrate judge of the Tax Court . Subsection
(n)of section 7448 of such Code is amended— by striking special trial judge which are allowable and inserting magistrate judge of the Tax Court which are allowable , and by striking special trial judge of the Tax Court both places it appears and inserting magistrate judge of the Tax Court . The heading of paragraph
(2)of section 7448(b) of such Code is amended by striking and inserting Special trial judges . Magistrate judges of the Tax Court The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76 of such Code is amended to read as follows: Sec. 7448. Annuities to surviving spouses and dependent children of judges and magistrate judges of the Tax Court. . Subsection
(a)of section 7456 of such Code is amended— by striking special trial judge each place it appears and inserting magistrate judge , and by striking (or by the clerk and inserting of the Tax Court (or by the clerk . Subsection
(a)of section 7466 of such Code is amended by striking special trial judge and inserting magistrate judge . Section 7470A of such Code is amended by striking special trial judges both places it appears in subsections
(a)and
(b)and inserting magistrate judges . Subparagraph
(A)of section 7471(a)(2) of such Code is amended by striking special trial judges and inserting magistrate judges . Subsection
(c)of section 7471 of such Code is amended— by striking in the heading and inserting Special trial judges , and Magistrate judges of the Tax Court by striking special trial judges and inserting magistrate judges . The amendments made by this section shall apply to individuals serving as special trial judges of the United States Tax Court on or after the day before the date of enactment of this Act. Any individual serving as a special trial judge of the United States Tax Court as of the day before the date of the enactment of this Act shall be considered to have been appointed as a magistrate judge of the Tax Court under section 7443A of the Internal Revenue Code of 1986 on such date of enactment, and service as a special trial judge of the Tax Court before such date of enactment shall be considered to be service as a magistrate judge of the Tax Court for purposes of any provision of law relating to length of service.