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Code · BILL · 115th Congress · H.R. 7227 (Engrossed in House) — To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purpo... · Sec. 3303

Sec. 3303. Title of special trial judge changed to magistrate judge of the Tax Court

448 words·~2 min read·/bill/115/hr/7227/eh/section-3303·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 7443A is amended— by striking special trial judges in subsections
(a)and
(e)and inserting magistrate judges of the Tax Court ; by striking special trial judges of the court in subsection
(b)and inserting magistrate judges of the Tax Court ; and by striking special trial judge in subsections
(c)and
(d)and inserting magistrate judge of the Tax Court . The heading of section 7443A is amended by striking “ Special trial judges ” and inserting . Magistrate judges of the Tax Court The heading of section 7443A(b) is amended by striking and inserting Special trial judges . 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 is amended to read as follows: Sec. 7443A. Magistrate judges of the Tax Court. . The heading of section 7448 is amended by striking and inserting Special trial judges . Magistrate judges of the Tax Court Section 7448 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 . Section 7448(n) 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 section 7448(b)(2) 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 is amended to read as follows: Sec. 7448. Annuities to surviving spouses and dependent children of judges and magistrate judges of the Tax Court. . Section 7456(a) 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 . Section 7466(a) is amended by striking special trial judge and inserting magistrate judge . Section 7470A is amended by striking special trial judges both places it appears in subsections
(a)and
(b)and inserting magistrate judges . Section 7471(a)(2)(A) is amended by striking special trial judges and inserting magistrate judges . Section 7471(c) 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 .
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