Page:United States Statutes at Large Volume 120.djvu/1050

 PUBLIC LAW 109–280—AUG. 17, 2006

120 STAT. 1019

(9) Section 210(a)(5)(E) of the Social Security Act is amended by inserting ‘‘or special trial judge’’ before ‘‘of the United States Tax Court’’.

42 USC 410.

SEC. 855. JURISDICTION OF TAX COURT OVER COLLECTION DUE PROCESS CASES.

(a) IN GENERAL.—Paragraph (1) of section 6330(d) of the Internal Revenue Code of 1986 (relating to proceeding after hearing) is amended to read as follows: ‘‘(1) JUDICIAL REVIEW OF DETERMINATION.—The person may, within 30 days of a determination under this section, appeal such determination to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to determinations made after the date which is 60 days after the date of the enactment of this Act.

Deadline.

SEC. 856. PROVISIONS FOR RECALL.

(a) IN GENERAL.—Part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986 is amended by inserting after section 7443A the following new section: ‘‘SEC. 7443B. RECALL OF SPECIAL TRIAL JUDGES OF THE TAX COURT.

26 USC 7443B.

‘‘(a) RECALLING OF RETIRED SPECIAL TRIAL JUDGES.—Any individual who has retired pursuant to the applicable provisions of title 5, United States Code, upon reaching the age and service requirements established therein, may at or after retirement be called upon by the chief judge of the Tax Court to perform such judicial duties with the Tax Court as may be requested of such individual for any period or periods specified by the chief judge; except that in the case of any such individual— ‘‘(1) the aggregate of such periods in any 1 calendar year shall not (without such individual’s consent) exceed 90 calendar days, and ‘‘(2) such individual shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties. Any act, or failure to act, by an individual performing judicial duties pursuant to this subsection shall have the same force and effect as if it were the act (or failure to act) of a special trial judge of the Tax Court. ‘‘(b) COMPENSATION.—For the year in which a period of recall occurs, the special trial judge shall receive, in addition to the annuity provided under the applicable provisions of title 5, United States Code, an amount equal to the difference between that annuity and the current salary of the office to which the special trial judge is recalled. ‘‘(c) RULEMAKING AUTHORITY.—The provisions of this section may be implemented under such rules as may be promulgated by the Tax Court.’’. (b) CONFORMING AMENDMENT.—The table of sections for part I of subchapter C of chapter 76 of such Code is amended by inserting after the item relating to section 7443A the following new item: ‘‘Sec. 7443B. Recall of special trial judges of the Tax Court.’’.

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