Tax Court: Difference between revisions

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 The Tax Court is composed of 19 judges appointed by the [[President of the United States|President]] and confirmed by the [[United States Senate|Senate]].<ref>See generally {{usc|26|7443}}(a) and (b).</ref> Former judges whose terms have ended may become "senior judges", able to return and assist the court by hearing cases while serving on recall. In addition, the court is assisted by a number of "special trial judges", who are employees of the court, appointed by the chief judge of the Tax Court, rather than by the President.<ref>{{usc|26|7443}}A (a).</ref> Special trial judges serve a function similar to that served by [[United States magistrate judge]]s of the [[United States district court|district courts]], and may hear cases regarding alleged deficiencies or overpayments of up to $50,000.<ref>{{usc|26|7443}}A (b)(3).</ref> Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3)) is generally ''[[pro forma]]'' regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President.{{Citation needed|date=December 2007}} Each active judge appointed by the President has two [[law clerk]]s (attorney-advisers) and each senior judge and special trial judge has one law clerk.
-President [[George W. Bush]] was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President [[Ronald Reagan]]).{{Citation needed|date=December 2007}} President [[Bill Clinton]] also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency.{{Citation needed|date=December 2007}}
+President George W. Bush was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President [[Ronald Reagan]]).{{Citation needed|date=December 2007}} President [[Bill Clinton]] also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency.{{Citation needed|date=December 2007}}
 Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although the "principal office" of the Court is located in the [[District of Columbia]], Tax Court judges may sit "at any place within the United States".<ref>See {{usc|26|7445}}.</ref> The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events. In 2001, a trial session in New York City was canceled due to the [[September 11 attacks|September 11 terrorist attacks]]. In 2005, stops in [[Miami]] and [[New Orleans]] were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city.{{Citation needed|date=December 2007}}