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Title 26 — Internal Revenue CodeRelease 119-73not60

§7471 Employees

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part III— MISCELLANEOUS PROVISIONS › § 7471

Last updated Apr 5, 2026|Official source

Summary

The Tax Court can hire its own clerk and other staff without following the usual federal competitive hiring rules. The clerk answers to the Tax Court and can be removed by it. Judges and special trial judges may also hire employees (with Court approval), and those hires answer to the judge who appointed them. Law clerks are exempt from certain federal retirement rules, and any sick or annual leave they had when that change took effect stays with them and can be used if they later leave federal service. The Tax Court can set pay and benefits for its workers without following some civil service pay laws, and it should try to match pay for similar jobs in Article III courts. The Court may run programs for performance reviews, awards, flexible schedules, extra pay, and grievance handling. It must bar discrimination based on race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition and must set up complaint procedures. The Court may hire experts under 5 U.S.C. 3109. Employees with at least 1 year of continuous non‑temporary service gain competitive status for competitive‑service jobs. Personnel rules must follow the principles in 5 U.S.C. 2301(b), forbid practices in 5 U.S.C. 2302(b), and give veterans the same preference as in the executive branch. Travel and subsistence pay follow chapter 57 of title 5, and special trial judges’ pay and travel rules are in subsections (d) and (e) of section 7443A.

Full Legal Text

Title 26, §7471

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)The Tax Court may appoint a clerk without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. The clerk shall serve at the pleasure of the Tax Court.
(2)(A)The judges and special trial judges of the Tax Court may appoint employees, in such numbers as the Tax Court may approve, without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Any such employee shall serve at the pleasure of the appointing judge.
(B)A law clerk appointed under this subsection shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. Any unused sick leave or annual leave standing to the law clerk’s credit as of the effective date of this subsection shall remain credited to the law clerk and shall be available to the law clerk upon separation from the Federal Government.
(3)The Tax Court may appoint necessary employees without regard to the provisions of title 5, United States Code, governing appointments in the competitive service. Such employees shall be subject to removal by the Tax Court.
(4)The Tax Court may fix and adjust the compensation for the clerk and other employees of the Tax Court without regard to the provisions of chapter 51, subchapter III of chapter 53, or section 5373 of title 5, United States Code. To the maximum extent feasible, the Tax Court shall compensate employees at rates consistent with those for employees holding comparable positions in courts established under Article III of the Constitution of the United States.
(5)The Tax Court may establish programs for employee evaluations, incentive awards, flexible work schedules, premium pay, and resolution of employee grievances.
(6)The Tax Court shall—
(A)prohibit discrimination on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and
(B)promulgate procedures for resolving complaints of discrimination by employees and applicants for employment.
(7)The Tax Court may procure the services of experts and consultants under section 3109 of title 5, United States Code.
(8)Notwithstanding any other provision of law, an individual who is an employee of the Tax Court on the day before the effective date of this subsection and who, as of that day, was entitled to—
(A)appeal a reduction in grade or removal to the Merit Systems Protection Board under chapter 43 of title 5, United States Code,
(B)appeal an adverse action to the Merit Systems Protection Board under chapter 75 of title 5, United States Code,
(C)appeal a prohibited personnel practice described under section 2302(b) of title 5, United States Code, to the Merit Systems Protection Board under chapter 77 of that title,
(D)make an allegation of a prohibited personnel practice described under section 2302(b) of title 5, United States Code, with the Office of Special Counsel under chapter 12 of that title for action in accordance with that chapter, or
(E)file an appeal with the Equal Employment Opportunity Commission under part 1614 of title 29 of the Code of Federal Regulations,
(9)Notwithstanding any other provision of law, any employee of the Tax Court who has completed at least 1 year of continuous service under a non-temporary appointment with the Tax Court acquires a competitive status for appointment to any position in the competitive service for which the employee possesses the required qualifications.
(10)Any personnel management system of the Tax Court shall—
(A)include the principles set forth in section 2301(b) of title 5, United States Code;
(B)prohibit personnel practices prohibited under section 2302(b) of title 5, United States Code; and
(C)in the case of any individual who would be a preference eligible in the executive branch, provide preference for that individual in a manner and to an extent consistent with preference accorded to preference eligibles in the executive branch.
(b)The employees of the Tax Court shall receive their necessary traveling expenses, and expenses for subsistence while traveling on duty and away from their designated stations, as provided in chapter 57 of title 5, United States Code.
(c)For compensation and travel and subsistence allowances of special trial judges of the Tax Court, see subsections (d) and (e) of section 7443A.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The

Effective Date

of this subsection, referred to in subsec. (a)(2)(B), (8), probably means the

Effective Date

of section 1(a) of Pub. L. 111–366, which amended subsec. (a) generally. See

Effective Date

of 2011 Amendment note below.

Amendments

2011—Subsec. (a). Pub. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: “The Tax Court is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title, such employees as may be necessary efficiently to execute the functions vested in the Tax Court.” 1986—Subsec. (c). Pub. L. 99–514 substituted “subsections (d) and (e) of section 7443A” for “section 7456(c)”. 1984—Subsec. (c). Pub. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text. 1976—Subsec. (a). Pub. L. 94–455, § 1906(a)(47)(A), among other changes, substituted provisions referring to title 5 of the United States Code for provisions referring to the civil service law, and to chapter 51 and subchapter III of chapter 53 of title 5 for the Classification Act of 1949. Subsec. (b). Pub. L. 94–455, § 1906(a)(47)(B), substituted “as provided in chapter 57 of title 5, United States Code” for “as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16)”. 1969—Subsec. (c). Pub. L. 91–172 inserted reference to the compensation of commissioners.

Statutory Notes and Related Subsidiaries

Effective Date

of 2011 Amendment Pub. L. 111–366, § 1(b), Jan. 4, 2011, 124 Stat. 4065, provided that: “The

Amendments

made by this section [amending this section] shall take effect on the date the United States Tax Court adopts a personnel management system [adopted effective Oct. 9, 2011] after the date of the enactment of this Act [Jan. 4, 2011].”

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an

Effective Date

note under section 7443A of this title.

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 18, 1984, see section 464(e)(1) of Pub. L. 98–369, set out as a note under section 7456 of this title.

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date

of 1969 AmendmentAmendment by Pub. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7471

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60