View all text of Part I [§ 7441 - § 7448]
§ 7443A. Special trial judges
(a) Appointment
(b) Proceedings which may be assigned to special trial judges
The chief judge may assign—
(1) any declaratory judgment proceeding,
(2) any proceeding under section 7463,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section 6320 or 6330,
(5) any proceeding under section 7436(c),
(6) any proceeding under section 7623(b)(4), and
(7) any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
(c) Authority to make court decision
(d) Salary
Each special trial judge shall receive salary—
(1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and
(2) in the same installments as such judges.
(e) Expenses for travel and subsistence
(Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), July 22, 1998, 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), Dec. 20, 2006, 120 Stat. 2959.)