(a) Appointment The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
(b) Proceedings which may be assigned to special trial judges The chief judge may assign—
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(1) any declaratory judgment proceeding,
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(2) any proceeding under section 7463,
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(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,
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”.
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(4) any proceeding under section 6320 or 6330,
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5).
Cases: Bandimere v. SEC, 844 F.3d 1168 (10th Cir. 2016)
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(5) any proceeding under section 7436(c),
Amended 1998, 2006
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6).
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5).
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(6) any proceeding under section 7623(b)(4), and
Amended 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7).
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 857(a), redesignated par. (5) as (6).
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(7) any other proceeding which the chief judge may designate,
Amended 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7).
to be heard by the special trial judges of the court.
(c) Authority to make court decision The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide.
Amended 1998, 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”.
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.
(d) Salary Each special trial judge shall receive salary—
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(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 Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.