Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7443

§ 7443. Membership

1,792 words·~8 min read·/usc/title-26/section-7443

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

(a)Number The Tax Court shall be composed of 19 members.
(b)Appointment 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.
(c)Salary
(1)Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
(2)For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
(d)Expenses for travel and subsistence 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.
(e)Term of office The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
(f)Removal from 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.
(g)Disbarment of removed judges 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 879; Mar. 2, 1955, ch. 9, § 1(h), 69 Stat. 10; Pub. L. 88–426, title IV, § 403(i), Aug. 14, 1964, 78 Stat. 434; Pub. L. 91–172, title IX, §§ 952, 953, Dec. 30, 1969, 83 Stat. 730; Pub. L. 96–417, title VI, § 601(10), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 96–439, § 1(a), (b), Oct. 13, 1980, 94 Stat. 1878.)
Connections29 cite this · traces to 4
Cited by 29 sections · top 28
statutes-at-large
131 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 879
  • Mar. 2, 1955, ch. 9, § 1(h)
  • 69 Stat. 10
  • Pub. L. 88–426, title IV, § 403(i)
  • 78 Stat. 434
  • Pub. L. 91–172, title IX
  • 83 Stat. 730
  • Pub. L. 96–417, title VI, § 601(10)
  • 94 Stat. 1744
  • Pub. L. 96–439, § 1(a)
  • 94 Stat. 1878
  • Pub. L. 96–439, § 1(b)
  • Pub. L. 96–417
  • Pub. L. 91–172, § 952(a)
  • Pub. L. 91–172, § 953
  • Pub. L. 91–172, § 952(b)
  • Pub. L. 88–426
  • Pub. L. 96–439, § 1(c)
  • section 701(a) of Pub. L. 96–417
  • Pub. L. 91–172, title IX, § 962(b)
  • 83 Stat. 736
  • section 953 of Pub. L. 91–172
  • section 962(a) of Pub. L. 91–172
  • section 501(c) of Pub. L. 88–426
  • section 501 of Pub. L. 88–426
  • 78 Stat. 435
  • Pub. L. 109–115, div. A, title VI
  • 119 Stat. 2490
  • Pub. L. 108–447, div. H, title IV
  • 118 Stat. 3264
  • Pub. L. 108–199, div. F, title IV
  • 118 Stat. 340
  • Pub. L. 108–7, div. J, title IV
  • 117 Stat. 460
  • Pub. L. 107–67, title IV
  • 115 Stat. 543
  • Pub. L. 106–554, § 1(a)(3) [title IV]
  • 114 Stat. 2763
  • Pub. L. 106–58, title IV
+ 91 more
Citation graph
cites case law
§ 7443
Membership
Stat.×25
U.S.C.×4
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 879
ActMar. 2, 1955, ch. 9, § 1(h)
Stat.69 Stat. 10
Pub. L.Pub. L. 88–426, title IV, § 403(i)
Cites 135 · showing 9Cited by 29 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.