Page:United States Statutes at Large Volume 68A.djvu/920

 880

INTERNAL REVENUE CODE OF 1954

(g) DisBABMENT OF REMOVED JuDGEs.—A judge of the Tax Court removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Tax Court. SEC. 7444. ORGANIZATION. (a) SEAL.—The Tax Court shall have a seal which shall be judiciallynoticed. (b) DESIGNATION OF C H I E F J U D G E. — The Tax Court shall at least biennially designate a judge to act as chief judge. (c) DIVISIONS.—The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto. (d) QUORUM.—A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively. SEC. 7445. OFFICES. The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States. SEC. 7446. TIMES AND PLACES OF SESSIONS. The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable. SEC. 7447. RETIREMENT. (a) DEFINITIONS.—For purposes of this section— (1) The term "Tax Court" means the Tax Court of the United States. (2) The term "Civil Service Commission" means the United States Civil Service Commission. (3) The term "judge" means the chief judge or a judge of the Tax Court; but such term does not include any individual performing judicial duties pursuant to subsection (c). (4) The term "Civil Service Retirement Act" means the Civil Service Retirement Act of May 29, 1930, as amended. (5) In any determination of length of service as judge there shall be included all periods (whether or not consecutive) during which an individual served as judge or as a member of the Board. (b)

RETIREMENT.—

(1) Any judge who has served as judge for 18 years or more may retire at any time. (2) Any judge who has served as judge for 10 years or more and has attained the age of 70 shall retire not later than the close of the § 7443(g)

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