Home > 108th Congressional Bills > S. 753 (rs) To amend the Internal Revenue Code of 1986 to provide for the modernization of the United States Tax Court, and for other purposes. [Reported in Senate] ...S. 753 (rs) To amend the Internal Revenue Code of 1986 to provide for the modernization of the United States Tax Court, and for other purposes. [Reported in Senate] ...
108th CONGRESS
1st Session
S. 753
To amend the Internal Revenue Code of 1986 to provide for the
modernization of the United States Tax Court, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 1, 2003
Mr. Hatch (for himself, Mr. Breaux, Mr. Baucus, and Mr. Grassley)
introduced the following bill; which was read twice and
referred to the Committee on FinanceYYYYYYYYYYYYYYYYYYYYYYYYYYY
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide for the
modernization of the United States Tax Court, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Tax Court
Modernization Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; etc.
TITLE I--TAX COURT PROCEDURE
Sec. 101. Jurisdiction of Tax Court over collection due process cases.
Sec. 102. Authority for special trial judges to hear and decide certain
employment status cases.
Sec. 103. Confirmation of authority of Tax Court to apply doctrine of
equitable recoupment.
Sec. 104. Tax Court filing fee in all cases commenced by filing
petition.
Sec. 105. Amendments to appoint employees.
Sec. 106. Expanded use of Tax Court practice fee for pro se taxpayers.
TITLE II--TAX COURT PENSION AND COMPENSATION
Sec. 201. Annuities for survivors of Tax Court judges who are
assassinated.
Sec. 202. Cost-of-living adjustments for Tax Court judicial survivor
annuities.
Sec. 203. Life insurance coverage for Tax Court judges.
Sec. 204. Cost of life insurance coverage for Tax Court judges age 65
or over.
Sec. 205. Modification of timing of lump-sum payment of judges' accrued
annual leave.
Sec. 206. Participation of Tax Court judges in the Thrift Savings Plan.
Sec. 207. Exemption of teaching compensation of retired judges from
limitation on outside earned income.
Sec. 208. General provisions relating to magistrate judges of the Tax
Court.
Sec. 209. Annuities to surviving spouses and dependent children of
magistrate judges of the Tax Court.
Sec. 210. Retirement and annuity program.
Sec. 211. Incumbent magistrate judges of the Tax Court.
Sec. 212. Provisions for recall.
Sec. 213. Effective date.
TITLE I--TAX COURT PROCEDURE
SEC. 101. JURISDICTION OF TAX COURT OVER COLLECTION DUE PROCESS CASES.
(a) In General.--Paragraph (1) of section 6330(d) (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 of the enactment of this Act.
SEC. 102. AUTHORITY FOR SPECIAL TRIAL JUDGES TO HEAR AND DECIDE CERTAIN
EMPLOYMENT STATUS CASES.
(a) In General.--Section 7443A(b) (relating to proceedings which
may be assigned to special trial judges) is amended by striking ``and''
at the end of paragraph (4), by redesignating paragraph (5) as
paragraph (6), and by inserting after paragraph (4) the following new
paragraph:
``(5) any proceeding under section 7436(c), and''.
(b) Conforming Amendment.--Section 7443A(c) is amended by striking
``or (4)'' and inserting ``(4), or (5)''.
(c) Effective Date.--The amendments made by 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.
SEC. 103. CONFIRMATION OF AUTHORITY OF TAX COURT TO APPLY DOCTRINE OF
EQUITABLE RECOUPMENT.
(a) Confirmation of Authority of Tax Court To Apply Doctrine of
Equitable Recoupment.--Section 6214(b) (relating to jurisdiction over
other years and quarters) is amended by adding at the end the following
new sentence: ``Notwithstanding the preceding sentence, the Tax Court
may apply the doctrine of equitable recoupment to the same extent that
it is available in civil tax cases before the district courts of the
United States and the United States Court of Federal Claims.''.
(b) Effective Date.--The amendment made by this section shall apply
to any action or proceeding in the United States Tax Court with respect
to which a decision has not become final (as determined under section
7481 of the Internal Revenue Code of 1986) as of the date of the
enactment of this Act.
SEC. 104. TAX COURT FILING FEE IN ALL CASES COMMENCED BY FILING
PETITION.
(a) In General.--Section 7451 (relating to fee for filing a Tax
Court petition) is amended by striking all that follows ``petition''
and inserting a period.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
SEC. 105. AMENDMENTS TO APPOINT EMPLOYEES.
(a) In General.--Subsection (a) of section 7471 (relating to Tax
Court employees) is amended to read as follows:
``(a) Appointment and Compensation.--
``(1) Clerk.--The Tax Court may appoint a clerk without
regard to the provisions of title 5, United States Code,
governing appointments in the competitive service. The clerk
shall serve at the pleasure of the Tax Court.
``(2) Law clerks and secretaries.--
``(A) In general.--The judges and special trial
judges of the Tax Court may appoint law clerks and
secretaries, in such numbers as the Tax Court may
approve, without regard to the provisions of title 5,
United States Code, governing appointments in the
competitive service. Any such law clerk or secretary
shall serve at the pleasure of the appointing judge.
``(B) Exemption from federal leave provisions.--A
law clerk appointed under this subsection shall be
exempt from the provisions of subchapter I of chapter
63 of title 5, United States Code. Any unused sick leave or annual
leave standing to the employee's credit as of the effective date of
this subsection shall remain credited to the employee and shall be
available to the employee upon separation from the Federal Government.
``(3) Deputies and other employees.--The clerk may appoint
necessary deputies and employees without regard to the
provisions of title 5, United States Code, governing
appointments in the competitive service. Such deputies and
employees shall be subject to removal by the clerk.
``(4) Pay.--The Tax Court may fix and adjust the
compensation for the clerk and other employees of the Tax Court
without regard to the provisions of chapter 51, subchapter III
of chapter 53, or section 5373 of title 5, United States Code.
To the maximum extent feasible, the Tax Court shall compensate
employees at rates consistent with those for employees holding
comparable positions in the judicial branch.
``(5) Programs.--The Tax Court may establish programs for
employee evaluations, incentive awards, flexible work
schedules, premium pay, and resolution of employee grievances.
``(6) Discrimination prohibited.--The Tax Court shall--
``(A) prohibit discrimination on the basis of race,
color, religion, age, sex, national origin, political
affiliation, marital status, or handicapping condition;
and
``(B) promulgate regulations providing procedures
for resolving complaints of discrimination by employees
and applicants for employment.
``(7) Experts and consultants.--The Tax Court may procure
the services of experts and consultants under section 3109 of
title 5, United States Code.
``(8) Rights to certain appeals reserved.--Notwithstanding
any other provision of law, an individual who is an employee of
the Tax Court on the day before the effective date of this
subsection and who, as of that day, was entitled to--
``(A) appeal a reduction in grade or removal to the
Merit Systems Protection Board under chapter 43 of
title 5, United States Code,
``(B) appeal an adverse action to the Merit Systems
Protection Board under chapter 75 of title 5, United
States Code,
``(C) appeal a prohibited personnel practice
described under section 2302(b) of title 5, United
States Code, to the Merit Systems Protection Board
under chapter 77 of that title,
``(D) make an allegation of a prohibited personnel
practice described under section 2302(b) of title 5,
United States Code, with the Office of Special Counsel
under chapter 12 of that title for action in accordance
with that chapter, or
``(E) file an appeal with the Equal Employment
Opportunity Commission under part 1614 of title 29 of
the Code of Federal Regulations,
shall be entitled to file such appeal or make such an
allegation so long as the individual remains an employee of the
Tax Court.
``(9) Competitive status.--Notwithstanding any other
provision of law, any employee of the Tax Court who has
completed at least 1 year of continuous service under a non
temporary appointment with the Tax Court acquires a competitive
status for appointment to any position in the competitive
service for which the employee possesses the required
qualifications.
``(10) Merit system principles; prohibited personnel
practices; and preference eligibles.--Any personnel management
system of the Tax Court shall--
``(A) include the principles set forth in section
2301(b) of title 5, United States Code;
``(B) prohibit personnel practices prohibited under
section 2302(b) of title 5, United States Code; and
``(C) in the case of any individual who would be a
preference eligible in the executive branch, the Tax
Court will provide preference for that individual in a
manner and to an extent consistent with preference
accorded to preference eligibles in the executive
branch.''.
(b) Effective Date.--The amendments made by this section shall take
effect on the date the United States Tax Court adopts a personnel
management system after the date of the enactment of this Act.
SEC. 106. EXPANDED USE OF TAX COURT PRACTICE FEE FOR PRO SE TAXPAYERS.
(a) In General.--Section 7475(b) (relating to use of fees) is
amended by inserting before the period at the end ``and to provide
services to pro se taxpayers''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
TITLE II--TAX COURT PENSION AND COMPENSATION
SEC. 201. ANNUITIES FOR SURVIVORS OF TAX COURT JUDGES WHO ARE
ASSASSINATED.
(a) Eligibility in Case of Death by Assassination.--Subsection (h)
of section 7448 (relating to annuities to surviving spouses and
dependent children of judges) is amended to read as follows:
``(h) Entitlement to Annuity.--
``(1) In general.--
``(A) Annuity to surviving spouse.--If a judge
described in paragraph (2) is survived by a surviving
spouse but not by a dependent child, there shall be
paid to such surviving spouse an annuity beginning with
the day of the death of the judge or following the
surviving spouse's attainment of the age of 50
years, whichever is the later, in an amount computed as provided in
subsection (m).
``(B) Annuity to child.--If such a judge is
survived by a surviving spouse and a dependent child or
children, there shall be paid to such surviving spouse
an immediate annuity in an amount computed as provided
in subsection (m), and there shall also be paid to or
on behalf of each such child an immediate annuity equal
to the lesser of--
``(i) 10 percent of the average annual
salary of such judge (determined in accordance
with subsection (m)), or
``(ii) 20 percent of such average annual
salary, divided by the number of such children.
``(C) Annuity to surviving dependent children.--If
such a judge leaves no surviving spouse but leaves a
surviving dependent child or children, there shall be
paid to or on behalf of each such child an immediate
annuity equal to the lesser of--
``(i) 20 percent of the average annual
salary of such judge (determined in accordance
with subsection (m)), or
``(ii) 40 percent of such average annual
salary, divided by the number of such children.
``(2) Covered judges.--Paragraph (1) applies to any judge
electing under subsection (b)--
``(A) who dies while a judge after having rendered
at least 5 years of civilian service computed as
prescribed in subsection (n), for the last 5 years of
which the salary deductions provided for by subsection
(c)(1) or the deposits required by subsection (d) have
actually been made or the salary deductions required by
the civil service retirement laws have actually been
made, or
``(B) who dies by assassination after having
rendered less than 5 years of civilian service computed
as prescribed in subsection (n) if, for the period of
such service, the salary deductions provided for by
Other Popular 108th Congressional Bills Documents:
|
| GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information. |
 |