Title 26 — Internal Revenue CodeRelease 119-73
§7443A Special trial judges
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 › § 7443A
Summary
Chief judge can appoint special trial judges under rules the Tax Court creates. The chief judge can send them certain kinds of cases — for example declaratory-judgment and section 7463 matters; disputes or claimed overpayments of $50,000 or less; collection cases under sections 6320 and 6330; and matters under 7436(c) or 7623(b)(4). The court can allow a special trial judge to decide those cases, with any review the court requires. Special trial judges are paid 90 percent of Tax Court judges’ salary in the same installments, and section 7443(d) also applies.
Full Legal Text
Title 26, §7443A
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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,
(c)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.
(d)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)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2006—Subsec. (b)(5). Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6). Subsec. (b)(6). Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7). Pub. L. 109–280, § 857(a), redesignated par. (5) as (6). Subsec. (b)(7). Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7). Subsec. (c). Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”. Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”. 1998—Subsec. (b)(3). Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”. Subsec. (b)(4), (5). 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). Subsec. (c). Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title. Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “The
Amendments
made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [Aug. 17, 2006].”
Effective Date
of 1998
Amendments
Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title. Amendment by section 3103 of Pub. L. 105–206 applicable to proceedings commenced after
July 22, 1998, see section 3103(c) of Pub. L. 105–206, set out as a note under section 7436 of this title. Amendment by section 3401 of Pub. L. 105–206 applicable to collection actions initiated after the date which is 180 days after
July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as an
Effective Date
note under section 6320 of this title.
Effective Date
Pub. L. 99–514, title XV, § 1556(c), Oct. 22, 1986, 100 Stat. 2755, provided that: “(1) In general.—Except as provided in paragraph (2), the
Amendments
made by this section [enacting this section and amending section 7456 and 7471 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986]. “(2) Salary.—Subsection (d) of section 7443A of the Internal Revenue Code of 1954 [now 1986] (as added by this section) shall take effect on the 1st day of the 1st month beginning after the date of the enactment of this Act [Oct. 22, 1986]. “(3) New appointments not required.—Nothing in the
Amendments
made by this section shall be construed to require the reappointment of any individual serving as a special trial judge of the Tax Court on the day before the date of the enactment of this Act [Oct. 22, 1986].” Inconsistencies With Presidential Salary Recommendations Pub. L. 100–647, title I, § 1015(j), Nov. 10, 1988, 102 Stat. 3571, provided that: “To the extent the salary recommendations submitted by the President on January 5, 1987, are inconsistent with the provisions of section 7443A(d)(1) of the 1986 Code, such recommendations shall not be effective for any period.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7443A
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73