Sec. 503. United States Tax Court
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/bill/118/s/5168/is/section-503A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The laws made applicable to the judicial branch of the Federal Government under section 102 of this Act shall be applicable to the United States Tax Court: For purposes of this Act: Employees of the employing units described in subparagraph
(B)shall be treated as covered employees (as defined in section 101). The following shall be treated as employing units (as so defined): The United States Tax Court. A judge or special trial judge of the United States Tax Court. A retired judge of the United States Tax Court performing duties pursuant to section 7447(c) of the Internal Revenue Code of 1986. A retired special trial judge of the United States Tax Court performing duties pursuant to section 7447A(c) of the Internal Revenue Code of 1986. The clerk of the United States Tax Court. In carrying out the provisions of this Act, the United States Tax Court shall have the powers granted to a judicial council under this Act. The United States Tax Court shall revise the rules prescribed pursuant to section 7466(a) of the Internal Revenue Code of 1986 to give effect to the amendments to chapter 16 of title 28, United States Code, made by section 501 of this Act.