# § 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 be assigned to special trial judges** The chief judge may assign—
to be heard by the special trial judges of the court.
**(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 $50,000,
**(4)** any proceeding under section 6320 or 6330,
**(5)** any proceeding under section 7436(c),
**(6)** any proceeding under section 7623(b)(4), and
**(7)** any other proceeding which the chief judge may designate,
**(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), (3), (4), (5), or (6) 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.
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**Source Credit**: (Added Pub. L. 99–514, title XV, § 1556(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 105–206, title III, §§ 3103(b)(1), 3401(c), July 22, 1998, 112 Stat. 731, 749; Pub. L. 105–277, div. J, title IV, § 4002(e), Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 109–280, title VIII, § 857(a), (b), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 109–432, div. A, title IV, § 406(a)(2), Dec. 20, 2006, 120 Stat. 2959.)
## Editorial Notes
### Amendments
2006—Subsec. (b)(5). , added par. (5). Former par. (5) redesignated (6).
Subsec. (b)(6). , added par. (6). Former par. (6) redesignated (7).
, redesignated par. (5) as (6).
Subsec. (b)(7). , redesignated par. (6) as (7).
Subsec. (c). , substituted “(5), or (6)” for “or (5)”.
, substituted “(4), or (5)” for “or (4)”.
1998—Subsec. (b)(3). , substituted “$50,000” for “$10,000”.
Subsec. (b)(4), (5). , as amended by , added par. (4) and redesignated former par. (4) as (5).
Subsec. (c). , as amended by , substituted “(3), or (4)” for “or (3)”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2006 Amendment
Amendment by applicable to information provided on or after , see , set out as a note under .
> “The amendments made by this section [amending this section] shall apply to any proceeding under section 7436(c) of the Internal Revenue Code of 1986 with respect to which a decision has not become final (as determined under section 7481 of such Code) before the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1998 Amendments
Amendment by effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, , to which such amendment relates, see , set out as a note under .
Amendment by applicable to proceedings commenced after , see , set out as a note under .
Amendment by applicable to collection actions initiated after the date which is 180 days after , see , set out as an Effective Date note under .
### Effective Date
> **“(1)** **In general.—** Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending sections 7456 and 7471 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].
>
> **“(2)** **Salary.—** Subsection (d) of section 7443A of the Internal Revenue Code of 1954 [now 1986] (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 [Oct. 22, 1986].
>
> **“(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 [Oct. 22, 1986].”
, , , provided that:
### Inconsistencies With Presidential Salary Recommendations
> “To the extent the salary recommendations submitted by the President on
>
> , are inconsistent with the provisions of section 7443A(d)(1) of the 1986 Code, such recommendations shall not be effective for any period.”
, , , provided that: