Page:United States Statutes at Large Volume 96 Part 2.djvu/368

 96 STAT. 1730 26 USC 7443. 26 USC 7448

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PUBLIC LAW 97-362—OCT. 25, 1982

amendment made by subsection (a) applied with respect to increases in the salary of a judge under section 7443(c) of such Code taking effect after December 31, 1963. (d) EFFECTIVE D A T E. —

(1) SUBSECTION (a).—The amendment m a d e by subsection (a)

shall apply to annuities payable with respect to judges dying after the date of the enactment of this Act. (2) SUBSECTION (b).—The amendment made by subsection (b) of this section shall apply with respect to increases in the salary of judges of the United States Tax Court taking effect after the date of the enactment of this Act. SEC. 106. TAX COURT PROCEDURES. (a) DISPUTES INVOLVING CERTAIN EXCISE TAXES.—

26 USC 7463.

26 USC 7463 ^°^26 USC 7459.

(1) IN GENERAL.—Subsection (a) of section 7463 (relating to disputes involving $5,000 or less) is amended— (A) by striking out "or" at the end of paragraph (2), (B) by adding "or" at the end of paragraph (3), and (C) by inserting after paragraph (3) the following new paragraph: "(4) $5,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),". (2) EFFECTIVE DATE.—The amendment made by this subsection shall apply with respect to petitions filed after the date of the enactment of this Act. (b) ORAL FINDINGS OF FACT OR OPINIONS.—Subsection (b) of section 7459 (relating to inclusion of findings of fact or opinions in report) is amended by adding at the end thereof the following new sentence: "Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings." (c) HEARINGS AND OPINIONS BY COMMISSIONERS IN CASES INVOLV-

ING DEFICIENCIES OF $5,000 OR LESS.—

26 USC 7456.

(1) Section 7456 (relating to administration of oaths and procurement of testimony) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: "(d) PROCEEDINGS WHICH MAY B E ASSIGNED TO COMMISSIONERS.—

The chief judge may assign— "(1) any declaratory judgment proceeding, "(2) any proceeding under section 7463, and "(3) any other 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 $5,000, to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any such proceeding, subject to such conditions and review as the court may by rule provide." (2) Subsection (c) of section 7456 is amended by striking out the last sentence. (d) DESIGNATION OF JUDGES W H O ARE RECEIVING RETIRED PAY.—

26 USC 7447.

Subsection O> of section 7447 (relating to retirement) is amended by t) adding at the end thereof the following sentence: "Any judge who retires shall be designated 'senior judge'."

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