§7443A — Special trial judges
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Statute Text — 26 U.S.C. §7443A
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.
The chief judge may assign—
any declaratory judgment proceeding,
any proceeding under section 7463,
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,
any proceeding under section 6320 or 6330,
any proceeding under section 7436(c),
any proceeding under section 7623(b)(4), and
any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
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.
Each special trial judge shall receive salary—
at a rate equal to 90 percent of the rate for judges of the Tax Court, and
in the same installments as such judges.
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.
3 Citing Cases
Pursuant to section 7443A, the Chief Judge may assign certain types of cases to be heard by a Special Trial Judge.
In June 2010 this case was assigned to a Special Trial Judge pursuant to section 7443A and Rules 180 and 183.