Code Section 7471

Code Section Effective Date Name of Act Name of Provision 10yr Revenue Estimate ($millions)
7471 *1/4/2011 Authority of Tax Court to Appoint Employees Authority of Tax Court to Appoint Employees No revenue

* Notes on Effective Date

The provision is effective on the date the United States Tax Court adopts a personnel management system after the date of enactment (January 4, 2011).

Authority of Tax Court to Appoint Employees

Explanation of Provision

The provision authorizes the Tax Court to establish an independent personnel management system that generally is not subject to the rules applicable to executive branch competitive service appointments. To the extent feasible, the Tax Court is directed to compensate employees at rates consistent with those for employees holding comparable positions in courts established under Article III of the Constitution.

The provision requires that the Tax Court preserve certain rights available to executive branch competitive service employees and prohibits employment discrimination on the basis of race, color, religion, age, gender, national origin, political affiliation, marital status, or handicapping condition. In addition, Tax Court employees employed prior to the effective date of the provision retain their appeal rights to the Merit Systems Protection Board and the Equal Employment Opportunity Commission so long as they are continuously employed by the court.

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