§7447A Retirement for Special Trial Judges

Summary

Special trial judges can retire when they meet age and service rules: age 65 with 15 years, 66 with 14 years, 67 with 13 years, 68 with 12 years, 69 with 11 years, or 70 with 10 years. All time served as a special trial judge counts, even if the service was in separate periods. If a judge becomes permanently disabled and cannot do the job, the judge must retire. Retired judges can be asked by the chief judge to work for the Tax Court, but without the judge’s OK those calls cannot total more than 90 calendar days in a year, and the judge won’t work while ill. A retiring judge can choose to get retired pay. For normal retirement pay is the salary times (years of service ÷ 15). For disability retirement, pay is full salary if the judge had at least 10 years, or half that if under 10 years. Pay starts the day after salary stops and lasts for life. Parts of a year under 6 months are dropped; 6 months or more count as a full year. Time spent working recalled full time counts as service. The judge must file the choice in writing with the chief judge while serving (or within 60 days after leaving if not reappointed), and the choice cannot be changed. Certain other Tax Court rules also apply, with any reference to the President read as a reference to the chief judge.