(a) Number The Tax Court shall be composed of 19 members.
Amended 1980
- 1980 Pub. L. 96-439 Pub. L. 96–439, § 1(a), increased number of judges from 16 to 19.
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(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.
Amended 1969, 1980
- 1980 Pub. L. 96-439 Pub. L. 96–439, § 1(b), struck out age limitation that no one could be appointed a member of the Tax Court unless appointed before attaining age 65.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 952(a), provided that an individual may not be appointed a judge of the Tax Court after reaching age 65.
(c) Salary
Amended 1955, 1964, 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 953, substituted provisions fixing salary of Tax Court judges at the same rate and same installments as District Court judges, for provisions that each judge of the Tax Court receive a salary of $30,000 per annum, to be paid in monthly installments.
- 1964 Pub. L. 88-426 Pub. L. 88–426 increased salary of judges from $22,500 to $30,000.
- 1955 Act Mar. 2, 1955, increased salary of judges from $15,000 to $22,500.
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(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.
Amended 1980
- 1980 Pub. L. 96-417 Pub. L. 96–417 substituted “Court of International Trade” for “Customs Court”.
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(e) Term of office The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
Amended 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 952(b), substituted provisions that a term in office of any Tax Court judge would expire 15 years after he takes office, for provisions that a term in office of any Tax Court judge would expire 12 years after the expiration of the term for which his predecessor was appointed, and any judge appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed would be appointed only for the unexpired term of his predecessor.
(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.