Collapse to view only § 7471. Employees

§ 7470. Administration

Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.

(Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)
§ 7470A. Judicial conference
(a) Judicial conference
(b) Registration fee
(Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)
§ 7471. Employees
(a) Appointment and compensation
(1) Clerk
(2) Judge-appointed employees
(A) In general
(B) Exemption from Federal leave provisions
(3) Other employees
(4) Pay
(5) Programs
(6) Discrimination prohibited
The Tax Court shall—
(A) prohibit discrimination on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
(B) promulgate procedures for resolving complaints of discrimination by employees and applicants for employment.
(7) Experts and consultants
(8) Rights to certain appeals reserved
Notwithstanding any other provision of law, an individual who is an employee of the Tax Court on the day before the effective date of this subsection and who, as of that day, was entitled to—
(A) appeal a reduction in grade or removal to the Merit Systems Protection Board under chapter 43 of title 5, United States Code,
(B) appeal an adverse action to the Merit Systems Protection Board under chapter 75 of title 5, United States Code,
(C) appeal a prohibited personnel practice described under section 2302(b) of title 5, United States Code, to the Merit Systems Protection Board under chapter 77 of that title,
(D) make an allegation of a prohibited personnel practice described under section 2302(b) of title 5, United States Code, with the Office of Special Counsel under chapter 12 of that title for action in accordance with that chapter, or
(E) file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations,
shall continue to be entitled to file such appeal or make such an allegation so long as the individual remains an employee of the Tax Court.
(9) Competitive status
(10) Merit system principles, prohibited personnel practices, and preference eligibles
Any personnel management system of the Tax Court shall—
(A) include the principles set forth in
(B) prohibit personnel practices prohibited under section 2302(b) of title 5, United States Code; and
(C) in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference eligibles in the executive branch.
(b) Expenses for travel and subsistence
(c) Special trial judges
(Aug. 6, 1954, ch. 736, 68A Stat. 888; Pub. L. 91–172, title IX, § 960(g), Dec. 30, 1969, 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(a)(47), Oct. 4, 1976, 90 Stat. 1831; Pub. L. 98–369, div. A, title IV, § 464(d), July 18, 1984, 98 Stat. 825; Pub. L. 99–514, title XV, § 1556(b)(2), Oct. 22, 1986, 100 Stat. 2755; Pub. L. 111–366, § 1(a), Jan. 4, 2011, 124 Stat. 4063.)
§ 7472. Expenditures

The Tax Court is authorized to make such expenditures (including expenditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Tax Court. Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after April 24, 1999, that is incurred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code. Except as provided in section 7475, all expenditures of the Tax Court shall be allowed and paid, out of any moneys appropriated for purposes of the Tax Court, upon presentation of itemized vouchers therefor signed by the certifying officer designated by the chief judge.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(1), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 109–280, title VIII, § 852, Aug. 17, 2006, 120 Stat. 1016; Pub. L. 111–8, div. D, title VI, § 618(a), Mar. 11, 2009, 123 Stat. 677.)
§ 7473. Disposition of fees

Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)
§ 7474. Fee for transcript of record

The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.

(Aug. 16, 1954, ch. 736, 68A Stat. 888.)
§ 7475. Practice fee
(a) In general
(b) Use of fees
(Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a), Aug. 17, 2006, 120 Stat. 1020.)