# § 7443. Membership
**(a)** **Number** The Tax Court shall be composed of 19 members.
**(b)** **Appointment** Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office.
**(c)** **Salary**
**(1)** Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
**(2)** For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
**(d)** **Expenses for travel and subsistence** Judges of the Tax Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Court of International Trade.
**(e)** **Term of office** The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
**(f)** **Removal from office** Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause.
**(g)** **Disbarment 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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 879; Mar. 2, 1955, ch. 9, § 1(h), 69 Stat. 10; Pub. L. 88–426, title IV, § 403(i), Aug. 14, 1964, 78 Stat. 434; Pub. L. 91–172, title IX, §§ 952, 953, Dec. 30, 1969, 83 Stat. 730; Pub. L. 96–417, title VI, § 601(10), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 96–439, § 1(a), (b), Oct. 13, 1980, 94 Stat. 1878.)
## Editorial Notes
### Amendments
1980—Subsec. (a). , increased number of judges from 16 to 19.
Subsec. (b). , struck out age limitation that no one could be appointed a member of the Tax Court unless appointed before attaining age 65.
Subsec. (d). substituted “Court of International Trade” for “Customs Court”.
1969—Subsec. (b). , provided that an individual may not be appointed a judge of the Tax Court after reaching age 65.
Subsec. (c). , substituted provisions fixing salary of Tax Court judges at the same rate and same installments as District Court judges, for provisions that each judge of the Tax Court receive a salary of $30,000 per annum, to be paid in monthly installments.
Subsec. (e). , substituted provisions that a term in office of any Tax Court judge would expire 15 years after he takes office, for provisions that a term in office of any Tax Court judge would expire 12 years after the expiration of the term for which his predecessor was appointed, and any judge appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed would be appointed only for the unexpired term of his predecessor.
1964—Subsec. (c). increased salary of judges from $22,500 to $30,000.
1955—Subsec. (c). Act , increased salary of judges from $15,000 to $22,500.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1980 Amendments
> “The amendments made by this section [amending this section] shall take effect on
>
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Amendment by effective, except as otherwise provided, , and applicable with respect to civil actions pending on or commenced on or after such date, see , as amended, set out as a note under , Judiciary and Judicial Procedure.
### Effective Date of 1969 Amendment
> **“(b)** The amendment made by section 952(a) [amending this section] shall apply to judges appointed after the date of enactment of this Act [Dec. 30, 1969].
>
> **“(c)** The amendment made by section 952(b) [amending this section] shall take effect on the date of enactment of this Act [Dec. 30, 1969], except that—
>
> **“(1)** the term of office being served by a judge of the Tax Court on that date shall expire on the date it would have expired under the law in effect on the date preceding the date of enactment of this Act [Dec. 30, 1969]; and
>
> **“(2)** a judge of the Tax Court on the date of enactment of this Act [Dec. 30, 1969] may be reappointed in the same manner as a judge of the Tax Court hereafter appointed.”
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### Effective Date of 1964 Amendment
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### Effective Date of 1955 Amendment
Amendment by act , effective , see section 5 of act , set out as a note under , The Congress.
### Salary Increases
1987—Salaries of judges increased to $89,500 per annum, on recommendation of the President of the United States, see note set out under , The Congress.
1977—Salaries of judges increased to $54,500 per annum, on recommendation of the President of the United States, see note set out under .
1969—Salaries of judges increased to $40,000 per annum, on recommendation of the President of the United States, see note set out under .
### Certification by Judge of Travel Expenses
Provisions authorizing the travel expenses of the judges of the United States Tax Court to be paid upon the written certificate of the judge were contained in the Transportation, Treasury, Housing and Urban Development, the Judiciary, and Independent Agencies Appropriations Act, 2006, , , , and were repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were contained in the following prior appropriations acts:
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## Executive Documents
### Executive Order No. 12064
Ex. Ord. No. 12064, , 43 F.R. 24661, which established the United States Tax Court Nominating Commission and provided for its membership, functions, etc., was revoked by Ex. Ord. No. 12305, , 46 F.R. 25421, formerly set out as a note under section 14 of the Appendix to Title 5, Government Organization and Employees.