H. R. 5901 

One Hundred Eleventh Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the fifth day of January, two thousand and ten 

An Act 

To amend the Internal Revenue Code of 1986 to authorize the tax court to appoint 

employees. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. AUTHORITY OF TAX COURT TO APPOINT EMPLOYEES. 

(a) IN GENERAL.—Subsection (a) of section 7471 of the Internal 

Revenue Code of 1986 (relating to 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) JUDGE-APPOINTED EMPLOYEES.— 

‘‘(A) IN GENERAL.—The judges and special trial judges 

of the Tax Court may appoint employees, 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 employee 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 law clerk’s credit as of the effective 

date of this subsection shall remain credited to the law 

clerk and shall be available to the law clerk upon separation from the Federal Government. 

‘‘(3) OTHER EMPLOYEES.—The Tax Court may appoint necessary employees without regard to the provisions of title 5, 

United States Code, governing appointments in the competitive 

service. Such employees shall be subject to removal by the 

Tax Court. 

‘‘(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 courts established under Article III 

of the Constitution of the United States. 
H. R. 5901—2 

‘‘(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 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 continue to 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 nontemporary 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, provide preference for that individual in a manner and to an extent 
H. R. 5901—3 

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. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.