Page:United States Statutes at Large Volume 100 Part 3.djvu/947

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2755

"SEC. 7443A, SPECIAL TRIAL JUDGES.

"(a) APPOINTMENT.—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) PROCEEDINGS WHICH MAY B E ASSIGNED TO SPECIAL TRIAL

JUDGES.—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 $10,000, and "(4) any other proceeding which the chief judge may designate, to be heard by the special trial judges of the court. "(c) AUTHORITY TO MAKE COURT DECISION.—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), or (3) of subsection (b), subject to such conditions and review as the court may provide. "(d) SALARY.—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) EXPENSES FOR TRAVEL AND SUBSISTENCE.—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." (b) TECHNICAL AMENDMENTS.—

(1) Section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out subsections (c) and (d) and by redesignating subsection (e) as subsection

(0.

(2) Subsection (c) of section 7471 is amended by striking out "section 7456(c)" and inserting in lieu thereof "subsections (d) and (e) of section 7443A". (3) The table of sections for part I of subchapter C of chapter 76 is amended by inserting after the item relating to section 7443 the following new item: "Sec. 7443A. Special trial judges." (c) EFFECTIVE DATES.—

(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall take effect on the date of the enactment of this Act. (2) SALARY.—Subsection (d) of section 7443A of the Internal Revenue Code of 1954 (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. (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.

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