A bill to amend the Internal Revenue Code of 1954 to make certain changes with respect to the Tax Court.

Summary

Amends the Internal Revenue Code to authorize the attendance of United States Marshals at sessions of the United States Tax Court. Authorizes the chief judge of the Tax Court to appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court. Provides that such special trial judges may be assigned to: (1) any declaratory judgment proceeding; (2) any proceeding where the dispute involves $10,000 or less; (3) any proceeding where neither the amount of the deficiency placed in dispute nor the amount of any claimed overpayment exceeds $10,000; and (4) any other proceeding which the chief judge may designate. Allows the Tax Court to authorize a special trial judge to make the decision of the court with respect to any proceeding described in the previous sentence, subject to such conditions and review as the court may provide. Specifies the salary of such special trial judges and allows expenses for travel and subsistence. Authorizes appeals from interlocutory orders of the Tax Court to the United States Court of Appeals. Revises the age and service requirements for retirement for judges of the Tax Court. Provides for a one-year forfeiture for failure to perform judicial duties and permanent forfeiture of retired pay where certain non-government services are performed by retired Tax Court judges. Requires the suspension of retired pay during periods of compensated government service by Tax Court judges. Allows an election to receive reduced retired pay. Provides that such forfeitures shall not apply if such an election is in effect. Specifies that the Tax Court shall have jurisdiction over any addition to tax for failure to pay the amount of tax shown on a tax return.

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Documents

1 official file

• Introduced in House

  summary · EN · 15 April 1986

  Open at official source

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