§7472 — Title 26 Internal Revenue Code | U.S. Code

Summary

Lets the Tax Court spend money it needs to do its job, like paying staff, rent, and buying law books, reference works, and periodicals. It can also pay any rise in the cost of Federal Employees’ Group Life Insurance for judges 65 or older if the increase was imposed after April 24, 1999 and the cost was incurred after the Pension Protection Act of 2006 became law, but only when the chief judge approves the payments in the same way the Judicial Conference did under 28 U.S.C. 604(a)(5). Unless section 7475 says otherwise, those expenses must be paid from the court’s appropriated funds when the court receives itemized vouchers signed by the certifying officer chosen by the chief judge.

Title 26, §7472

Internal Revenue Code — Source: USLM XML via OLRC

The Tax Court is authorized to make such expenditures (including expenditures for personal services and rent at the seat of Government and elsewhere, and for law books, books of reference, and periodicals), as may be necessary efficiently to execute the functions vested in the Tax Court. Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after April 24, 1999, that is incurred after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code. Except as provided in section 7475, all expenditures of the Tax Court shall be allowed and paid, out of any moneys appropriated for purposes of the Tax Court, upon presentation of itemized vouchers therefor signed by the certifying officer designated by the chief judge.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The date of the enactment of the Pension Protection Act of 2006, referred to in text, is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.

Amendments

2009—Pub. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after April 24, 1999, that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2006—Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.” 1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All” in second sentence.

Statutory Notes and Related Subsidiaries

Effective Date

of 2009 Amendment Pub. L. 111–8, div. D, title VI, § 618(b), Mar. 11, 2009, 123 Stat. 677, provided that: “This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006 [Pub. L. 109–280].”

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an

Effective Date

note under section 7475 of this title.

§7472 Expenditures

Summary

Title 26, §7472

Notes & Related Subsidiaries

Editorial Notes

References in Text

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Citations & Metadata