Title 26 — Internal Revenue CodeRelease 119-73
§7443 Membership
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION › § 7443
Summary
The Tax Court must have 19 judges. The President picks judges and the Senate must approve them. Appointments are made only because the person is fit to do the job. Judges are paid the same salary and on the same schedule as U.S. district court judges (see 28 U.S.C. 135 and 5 U.S.C. 5505). They get needed travel and subsistence costs while on duty, under the same dollar limits as the U.S. Court of International Trade. Each judge serves for 15 years from the day they start. The President can remove a judge only for inefficiency, neglect of duty, or malfeasance, and only after notice and a public hearing. A judge removed for those reasons can never practice before the Tax Court.
Full Legal Text
Title 26, §7443
Internal Revenue Code — Source: USLM XML via OLRC
(a)The Tax Court shall be composed of 19 members.
(b)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.
(c)(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)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.
(e)The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
(f)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)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–439, § 1(a), increased number of judges from 16 to 19. Subsec. (b). 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. Subsec. (d). Pub. L. 96–417 substituted “Court of International Trade” for “Customs Court”. 1969—Subsec. (b). Pub. L. 91–172, § 952(a), provided that an individual may not be appointed a judge of the Tax Court after reaching age 65. Subsec. (c). 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. Subsec. (e). 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. 1964—Subsec. (c). Pub. L. 88–426 increased salary of judges from $22,500 to $30,000. 1955—Subsec. (c). Act Mar. 2, 1955, increased salary of judges from $15,000 to $22,500.
Statutory Notes and Related Subsidiaries
Effective Date
of 1980
Amendments
Pub. L. 96–439, § 1(c), Oct. 13, 1980, 94 Stat. 1878, provided that: “The
Amendments
made by this section [amending this section] shall take effect on February 1, 1981.” Amendment by Pub. L. 96–417 effective, except as otherwise provided, Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, as amended, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.
Effective Date
of 1969 Amendment Pub. L. 91–172, title IX, § 962(b), (c), Dec. 30, 1969, 83 Stat. 736, provided that: “(b) The amendment made by section 952(a) [amending this section] shall apply to judges appointed after the date of enactment of this Act [Dec. 30, 1969]. “(c) The amendment made by section 952(b) [amending this section] shall take effect on the date of enactment of this Act [Dec. 30, 1969], except that—“(1) the term of office being served by a judge of the Tax Court on that date shall expire on the date it would have expired under the law in effect on the date preceding the date of enactment of this Act [Dec. 30, 1969]; and “(2) a judge of the Tax Court on the date of enactment of this Act [Dec. 30, 1969] may be reappointed in the same manner as a judge of the Tax Court hereafter appointed.” Amendment by section 953 of Pub. L. 91–172 to take effect on Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title.
Effective Date
of 1964 AmendmentAmendment by Pub. L. 88–426 effective on first day of first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88–426, see section 501 of Pub. L. 88–426, title V, Aug. 14, 1964, 78 Stat. 435.
Effective Date
of 1955 AmendmentAmendment by act Mar. 2, 1955, effective Mar. 1, 1955, see section 5 of act Mar. 2, 1955, set out as a note under section 4501 of Title 2, The Congress. Salary Increases1987—Salaries of judges increased to $89,500 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2, The Congress. 1977—Salaries of judges increased to $54,500 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2. 1969—Salaries of judges increased to $40,000 per annum, on recommendation of the President of the United States, see note set out under section 358 of Title 2. Certification by Judge of Travel ExpensesProvisions authorizing the travel expenses of the judges of the United States Tax Court to be paid upon the written certificate of the judge were contained in the Transportation, Treasury, Housing and Urban Development, the Judiciary, and Independent Agencies Appropriations Act, 2006, Pub. L. 109–115, div. A, title VI, Nov. 30, 2005, 119 Stat. 2490, and were repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were contained in the following prior appropriations acts: Pub. L. 108–447, div. H, title IV, Dec. 8, 2004, 118 Stat. 3264. Pub. L. 108–199, div. F, title IV, Jan. 23, 2004, 118 Stat. 340. Pub. L. 108–7, div. J, title IV, Feb. 20, 2003, 117 Stat. 460. Pub. L. 107–67, title IV, Nov. 12, 2001, 115 Stat. 543. Pub. L. 106–554, § 1(a)(3) [title IV], Dec. 21, 2000, 114 Stat. 2763, 2763A–150. Pub. L. 106–58, title IV, Sept. 29, 1999, 113 Stat. 463. Pub. L. 105–277, div. A, § 101(h) [title IV], Oct. 21, 1998, 112 Stat. 2681–480, 2681–510. Pub. L. 105–61, title IV, Oct. 10, 1997, 111 Stat. 1304. Pub. L. 104–208, div. A, title I, § 101(f) [title IV], Sept. 30, 1996, 110 Stat. 3009–314, 3009–344. Pub. L. 104–52, title IV, Nov. 19, 1995, 109 Stat. 491. Pub. L. 103–329, title IV, Sept. 30, 1994, 108 Stat. 2408. Pub. L. 103–123, title IV, Oct. 28, 1993, 107 Stat. 1251. Pub. L. 102–393, title IV, Oct. 6, 1992, 106 Stat. 1757. Pub. L. 102–141, title IV, Oct. 28, 1991, 105 Stat. 862. Pub. L. 101–509, title IV, Nov. 5, 1990, 104 Stat. 1422. Pub. L. 101–136, title IV, Nov. 3, 1989, 103 Stat. 811. Pub. L. 100–440, title IV, Sept. 22, 1988, 102 Stat. 1746. Pub. L. 100–202, § 101(m) [title IV], Dec. 22, 1987, 101 Stat. 1329–390, 1329–414. Pub. L. 99–500, § 101(m) [title IV], Oct. 18, 1986, 100 Stat. 1783–308, 1783–323, and Pub. L. 99–591, § 101(m) [title IV], Oct. 30, 1986, 100 Stat. 3341–308, 3341–323. Pub. L. 99–190, title I, § 101(h) [H.R. 3036, title IV], Dec. 19, 1985, 99 Stat. 1291. Pub. L. 98–473, title I, § 101(j) [H.R. 5798, title IV], Oct. 12, 1984, 98 Stat. 1963. Pub. L. 98–151, § 101(f) [H.R. 4139, title IV], Nov. 14, 1983, 97 Stat. 973. Pub. L. 97–377, title I, § 101(a) [incorporating H.R. 4121, title IV, for FY 1982], Dec. 21, 1982, 96 Stat. 1830. Pub. L. 97–92, § 101(a) [H.R. 4121, title IV], Dec. 15, 1981, 95 Stat. 1183. Pub. L. 96–536, § 101(a) [incorporating Pub. L. 96–74, title IV], Dec. 16, 1980, 94 Stat. 3166. Pub. L. 96–74, title IV, Sept. 29, 1979, 93 Stat. 572. Pub. L. 95–429, title IV, Oct. 10, 1978, 92 Stat. 1013. Pub. L. 95–81, title IV,
July 31, 1977, 91 Stat. 352. Pub. L. 94–363, title IV,
July 14, 1976, 90 Stat. 975. Pub. L. 94–91, title IV, Aug. 9, 1975, 89 Stat. 456. Pub. L. 93–381, title IV, Aug. 21, 1974, 88 Stat. 629. Pub. L. 93–143, title IV, Oct. 30, 1973, 87 Stat. 522. Pub. L. 92–351, title IV,
July 13, 1972, 86 Stat. 485. Pub. L. 92–49, title IV,
July 9, 1971, 85 Stat. 120. Pub. L. 91–422, title IV, Sept. 26, 1970, 84 Stat. 878. Pub. L. 91–74, title IV, Sept. 29, 1969, 83 Stat. 123. Pub. L. 90–350, title IV,
June 19, 1968, 82 Stat. 196. Pub. L. 90–47, title IV,
July 7, 1967, 81 Stat. 118. Pub. L. 89–474, title IV,
June 29, 1966, 80 Stat. 228. Pub. L. 89–57, title IV,
June 30, 1965, 79 Stat. 203. Pub. L. 88–392, title IV, Aug. 1, 1964, 78 Stat. 375. Pub. L. 88–39, title IV,
June 13, 1963, 77 Stat. 65. Pub. L. 87–575, title V, Aug. 6, 1962, 76 Stat. 317. Pub. L. 87–159, title III, Aug. 21, 1961, 75 Stat. 398. Pub. L. 86–561, title III,
June 30, 1960, 74 Stat. 288. Pub. L. 86–39, title III,
June 11, 1959, 73 Stat. 70. Pub. L. 85–354, title III, Mar. 28, 1958, 72 Stat. 66. Pub. L. 85–37, title III,
May 27, 1957, 71 Stat. 41. Apr. 2, 1956, ch. 161, title III, 70 Stat. 98.
June 1, 1955, ch. 113, title III, 69 Stat. 78.
Executive Documents
Executive Order No. 12064 Ex. Ord. No. 12064,
June 5, 1978, 43 F.R. 24661, which established the United States Tax Court Nominating Commission and provided for its membership, functions, etc., was revoked by Ex. Ord. No. 12305,
May 5, 1981, 46 F.R. 25421, formerly set out as a note under section 14 of the Appendix to Title 5, Government Organization and Employees.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7443
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73