U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter C— The Tax Court › Part PART I— ORGANIZATION AND JURISDICTION

26 U.S.C. § 7443A

Special trial judges

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(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 judgesThe chief judge may assign—(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,to be heard by the special trial judges of the court.(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) SalaryEach 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.

(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 NotesAmendments

2006—Subsec. (b)(5). Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6).

Subsec. (b)(6). Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7).

Pub. L. 109–280, § 857(a), redesignated par. (5) as (6).

Subsec. (b)(7). Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7).

Subsec. (c). Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”.

Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”.

1998—Subsec. (b)(3). Pub. L. 105–206, § 3103(b)(1), substituted “$50,000” for “$10,000”.

Subsec. (b)(4), (5). Pub. L. 105–206, § 3401(c)(1), as amended by Pub. L. 105–277, § 4002(e)(1), added par. (4) and redesignated former par. (4) as (5).

Subsec. (c). Pub. L. 105–206, § 3401(c)(2), as amended by Pub. L. 105–277, § 4002(e)(2), substituted “(3), or (4)” for “or (3)”.

Statutory Notes and Related SubsidiariesEffective Date of 2006 Amendment

Amendment by Pub. L. 109–432 applicable to information provided on or after Dec. 20, 2006, see section 406(d) of Pub. L. 109–432, set out as a note under section 62 of this title.

Pub. L. 109–280, title VIII, § 857(c), Aug. 17, 2006, 120 Stat. 1020, provided that: “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 [Aug. 17, 2006].”

Effective Date of 1998 Amendments

Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.

Amendment by section 3103 of Pub. L. 105–206 applicable to proceedings commenced after July 22, 1998, see section 3103(c) of Pub. L. 105–206, set out as a note under section 7436 of this title.

Amendment by section 3401 of Pub. L. 105–206 applicable to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as an Effective Date note under section 6320 of this title.

Effective Date

Pub. L. 99–514, title XV, § 1556(c), Oct. 22, 1986, 100 Stat. 2755, provided that:“(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].”

Inconsistencies With Presidential Salary Recommendations

Pub. L. 100–647, title I, § 1015(j), Nov. 10, 1988, 102 Stat. 3571, provided that: “To the extent the salary recommendations submitted by the President on January 5, 1987, are inconsistent with the provisions of section 7443A(d)(1) of the 1986 Code, such recommendations shall not be effective for any period.”

Notes of Decisions
Cited in 21 cases (2 in the last 5 years), 1989–2026 · leading case: Freytag v. Comm'r, 501 U.S. 868 (1991).
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Freytag v. Comm'r, 501 U.S. 868 (1991). · cites it 8× “I agree with the Court that 26 U. S. C. § 7443A allows the Chief Judge of the Tax Court to assign special trial judges to preside over proceedings like those involved here, and join Parts I, II, and III of its opinion.”
Bandimere v. United States Sec. & Exch. Comm'n, 844 F.3d 1168 (10th Cir. 2016). · cites it 4× “Under the then-applicable 26 U.S.C. § 7443A(b), the Tax Court could assign four categories of cases to STJs.”
Samuels, Kramer & Co. v. Comm'r of Internal Revenue, 930 F.2d 975 (2d Cir. 1991). · cites it 8× “Nims, III, acting pursuant to 26 U.S.C. § 7443A and Tax Court Rules of Practice and Procedure 180, 181, and 183, assigned each of the Company’s petitions to special trial judge Carleton D.”
Ballard v. Comm'r, 544 U.S. 40 (2005). · cites it 4× “See 26 U. S. C. §§ 7443A, 7447(c). [8] The mere absence of any post-1983 decisions in which a Tax Court judge disagreed with a special trial judge does not support the Court's broad charges.”
Landry v. Fed. Deposit Ins. Corp., 204 F.3d 1125 (D.C. Cir. 2000). · cites it 2× “1989), whether the Tax Court had authority to provide by rule that it would give deference to special trial judge decisions rendered after an assignment pursuant to 26 U.S.C. § 7443A(b)(4). The Tax Court derived its rulemaking authority from § 7443A(c), but on its face that…”
Douglas J. Crawford v. Comm'r of Internal Revenue, 266 F.3d 1120 (9th Cir. 2001). · cites it 3× “” 2 26 U.S.C. § 7443A(b)(3). Section 7443A(c) authorizes special trial judges to make decisions in proceedings “subject to such conditions and review as the court may provide.”
Est. of Burton W. Kanter, Deceased, Joshua S. Kanter, & Naomi Kanter v. Comm'r of Internal Revenue, 337 F.3d 833 (7th Cir. 2003). · cites it 2× “26 U.S.C. § 7443A. Congress has authorized specific and limited means for removing a Tax Court judge 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…”
Peter Kuretski v. Comm'r of IRS, 755 F.3d 929 (D.C. Cir. 2014). “See 26 U.S.C. § 7443A. The petitioners in Freytag contended that the provision for appointment of special trial judges violates the Appointments Clause of Article II.”
Kanter v. Comm'r, 590 F.3d 410 (7th Cir. 2009). “See 26 U.S.C. § 7443A(b)(4). Judge Couvillion conducted a five-week trial and compiled a sizable record.”
Freytag v. Comm'r, 904 F.2d 1011 (5th Cir. 1990). · cites it 5× “Judge Wilbur took senior status and the chief judge advised the parties that unless they objected he intended to assign their cases to the special trial judge for preparation of a report in accordance with 26 U.S.C. § 7443A. One corporate petitioner objected and its trial was…”
McHan v. Comm'r, 558 F.3d 326 (4th Cir. 2009). “See 26 U.S.C. § 7443A. According to McHan, the IRS “did not put on evidence that was materially different than that presented in the criminal forfeiture case.”
Andrew L. Stone v. Comm'r of the Internal Revenue Serv.. No. 87-1589, 865 F.2d 342 (D.C. Cir. 1989). “2754, codified at 26 U.S.C. § 7443A (Supp.IV 1986). The language governing the Tax Court's review of a commissioner-Special Trial Judge was originally contained in a rule adopted by the Tax Court in 1973: (d) Oral Argument and Decision.”
Show all 21 citing cases →
— 26 U.S.C. § 7443A(a) — 3 cases
Freytag v. Comm'r, 501 U.S. 868 (1991). “I agree with the Court that 26 U. S. C. § 7443A allows the Chief Judge of the Tax Court to assign special trial judges to preside over proceedings like those involved here, and join Parts I, II, and III of its opinion.”
Ballard v. Comm'r, 544 U.S. 40 (2005). “See 26 U. S. C. §§ 7443A, 7447(c). [8] The mere absence of any post-1983 decisions in which a Tax Court judge disagreed with a special trial judge does not support the Court's broad charges.”
Samuels, Kramer & Co. v. Comm'r of Internal Revenue, 930 F.2d 975 (2d Cir. 1991). “Nims, III, acting pursuant to 26 U.S.C. § 7443A and Tax Court Rules of Practice and Procedure 180, 181, and 183, assigned each of the Company’s petitions to special trial judge Carleton D.”
— 26 U.S.C. § 7443A(b) — 2 cases
Bandimere v. United States Sec. & Exch. Comm'n, 844 F.3d 1168 (10th Cir. 2016). “Under the then-applicable 26 U.S.C. § 7443A(b), the Tax Court could assign four categories of cases to STJs.”
United States v. Avalos (9th Cir. 2025).
— 26 U.S.C. § 7443A(b)(1) — 1 case
Freytag v. Comm'r, 904 F.2d 1011 (5th Cir. 1990). “Judge Wilbur took senior status and the chief judge advised the parties that unless they objected he intended to assign their cases to the special trial judge for preparation of a report in accordance with 26 U.S.C. § 7443A. One corporate petitioner objected and its trial was…”
— 26 U.S.C. § 7443A(b)(3) — 1 case
Douglas J. Crawford v. Comm'r of Internal Revenue, 266 F.3d 1120 (9th Cir. 2001). “” 2 26 U.S.C. § 7443A(b)(3). Section 7443A(c) authorizes special trial judges to make decisions in proceedings “subject to such conditions and review as the court may provide.”
— 26 U.S.C. § 7443A(b)(4) — 9 cases
Freytag v. Comm'r, 501 U.S. 868 (1991). “I agree with the Court that 26 U. S. C. § 7443A allows the Chief Judge of the Tax Court to assign special trial judges to preside over proceedings like those involved here, and join Parts I, II, and III of its opinion.”
Landry v. Fed. Deposit Ins. Corp., 204 F.3d 1125 (D.C. Cir. 2000). “1989), whether the Tax Court had authority to provide by rule that it would give deference to special trial judge decisions rendered after an assignment pursuant to 26 U.S.C. § 7443A(b)(4). The Tax Court derived its rulemaking authority from § 7443A(c), but on its face that…”
Kanter v. Comm'r, 590 F.3d 410 (7th Cir. 2009). “See 26 U.S.C. § 7443A(b)(4). Judge Couvillion conducted a five-week trial and compiled a sizable record.”
Est. of Burton W. Kanter, Deceased, Joshua S. Kanter, & Naomi Kanter v. Comm'r of Internal Revenue, 337 F.3d 833 (7th Cir. 2003). “26 U.S.C. § 7443A. Congress has authorized specific and limited means for removing a Tax Court judge 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…”
Douglas J. Crawford v. Comm'r of Internal Revenue, 266 F.3d 1120 (9th Cir. 2001). “” 2 26 U.S.C. § 7443A(b)(3). Section 7443A(c) authorizes special trial judges to make decisions in proceedings “subject to such conditions and review as the court may provide.”
— 26 U.S.C. § 7443A(c) — 4 cases
Bandimere v. United States Sec. & Exch. Comm'n, 844 F.3d 1168 (10th Cir. 2016). “Under the then-applicable 26 U.S.C. § 7443A(b), the Tax Court could assign four categories of cases to STJs.”
Landry v. Fed. Deposit Ins. Corp., 204 F.3d 1125 (D.C. Cir. 2000). “1989), whether the Tax Court had authority to provide by rule that it would give deference to special trial judge decisions rendered after an assignment pursuant to 26 U.S.C. § 7443A(b)(4). The Tax Court derived its rulemaking authority from § 7443A(c), but on its face that…”
Samuels, Kramer & Co. v. Comm'r of Internal Revenue, 930 F.2d 975 (2d Cir. 1991). “Nims, III, acting pursuant to 26 U.S.C. § 7443A and Tax Court Rules of Practice and Procedure 180, 181, and 183, assigned each of the Company’s petitions to special trial judge Carleton D.”
Freytag v. Comm'r, 904 F.2d 1011 (5th Cir. 1990). “Judge Wilbur took senior status and the chief judge advised the parties that unless they objected he intended to assign their cases to the special trial judge for preparation of a report in accordance with 26 U.S.C. § 7443A. One corporate petitioner objected and its trial was…”
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