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(A) by inserting ‘‘or special trial judge’’ 
after ‘‘judge’’ each place it appears other than 
in the phrase ‘‘chief judge’’, and 
(B) by inserting ‘‘or special trial judge’s’’ 
after ‘‘judge’s’’ each place it appears. 
(4) Section 7448(c) of such Code is amended—
(A) in paragraph (1), by striking ‘‘Tax 
Court judges’’ and inserting ‘‘Tax Court judi-
cial officers’’, 
(B) in paragraph (2)—
(i) in subparagraph (A), by inserting 
‘‘and section 7443A(d)’’ after ‘‘(a)(4)’’, 
and 
(ii) in subparagraph (B), by striking 
‘‘subsection (a)(4)’’ and inserting ‘‘sub-
sections (a)(4) and (a)(6)’’. 
(5) Section 7448(j)(1) of such Code is amend-
ed—
(A) in subparagraph (A), by striking 
‘‘service or retired’’ and inserting ‘‘service, re-
tired’’, and by inserting ‘‘, or receiving any an-
nuity under chapters 83 or 84 of title 5, United 
States Code,’’ after ‘‘section 7447’’, and
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(B) in the last sentence, by striking ‘‘sub-
sections (a) (6) and (7)’’ and inserting ‘‘para-
graphs (8) and (9) of subsection (a)’’. 
(6) Section 7448(m)(1) of such Code, as 
amended by this Act, is amended by inserting ‘‘or 
any annuity under chapters 83 or 84 of title 5, 
United States Code’’ after ‘‘7447(d)’’. 
(7) Section 7448(n) of such Code is amended 
by inserting ‘‘his years of service pursuant to any 
appointment under section 7443A,’’ after ‘‘of the 
Tax Court,’’. 
(8) Section 3121(b)(5)(E) of such Code is 
amended by inserting ‘‘or special trial judge’’ before 
‘‘of the United States Tax Court’’. 
(9) Section 210(a)(5)(E) of the Social Security 
Act is amended by inserting ‘‘or special trial judge’’ 
before ‘‘of the United States Tax Court’’. 
SEC. 855. JURISDICTION OF TAX COURT OVER COLLECTION 
DUE PROCESS CASES. 
(a) IN GENERAL.—Paragraph (1) of section 6330(d) 
of the Internal Revenue Code of 1986 (relating to pro-
ceeding 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
659
Tax Court (and the Tax Court shall have jurisdic-
tion with respect to such matter).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to determinations made after the 
date which is 60 days after the date of the enactment of 
this Act. 
SEC. 856. PROVISIONS FOR RECALL. 
(a) IN GENERAL.—Part I of subchapter C of chapter 
76 of the Internal Revenue Code of 1986 is amended by 
inserting after section 7443A the following new section: 
‘‘SEC. 7443B. RECALL OF SPECIAL TRIAL JUDGES OF THE 
TAX COURT. 
‘‘(a) RECALLING
OF
RETIRED
SPECIAL
TRIAL 
JUDGES.—Any individual who has retired pursuant to the 
applicable provisions of title 5, United States Code, upon 
reaching the age and service requirements established 
therein, may at or after retirement be called upon by the 
chief judge of the Tax Court to perform such judicial du-
ties with the Tax Court as may be requested of such indi-
vidual for any period or periods specified by the chief 
judge; except that in the case of any such individual—
‘‘(1) the aggregate of such periods in any 1 cal-
endar year shall not (without such individual’s con-
sent) exceed 90 calendar days, and
660
‘‘(2) such individual shall be relieved of per-
forming such duties during any period in which ill-
ness or disability precludes the performance of such 
duties. 
Any act, or failure to act, by an individual performing ju-
dicial duties pursuant to this subsection shall have the 
same force and effect as if it were the act (or failure to 
act) of a special trial judge of the Tax Court. 
‘‘(b) COMPENSATION.—For the year in which a pe-
riod of recall occurs, the special trial judge shall receive, 
in addition to the annuity provided under the applicable 
provisions of title 5, United States Code, an amount equal 
to the difference between that annuity and the current sal-
ary of the office to which the special trial judge is recalled. 
‘‘(c) RULEMAKING AUTHORITY.—The provisions of 
this section may be implemented under such rules as may 
be promulgated by the Tax Court.’’
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part I of subchapter C of chapter 76 of such 
Code is amended by inserting after the item relating to 
section 7443A the following new item:
‘‘Sec. 7443B. Recall of special trial judges of the Tax Court.’’.
661
SEC. 857. AUTHORITY FOR SPECIAL TRIAL JUDGES TO 
HEAR AND DECIDE CERTAIN EMPLOYMENT 
STATUS CASES. 
(a) IN GENERAL.—Section 7443A(b) of the Internal 
Revenue Code of 1986 (relating to proceedings which may 
be assigned to special trial judges) is amended by striking 
‘‘and’’ at the end of paragraph (4), by redesignating para-
graph (5) as paragraph (6), and by inserting after para-
graph (4) the following new paragraph: 
‘‘(5) any proceeding under section 7436(c), 
and’’. 
(b) CONFORMING AMENDMENT.—Section 7443A(c) 
of such Code is amended by striking ‘‘or (4)’’ and insert-
ing ‘‘(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 re-
spect to which a decision has not become final (as deter-
mined under section 7481 of such Code) before the date 
of the enactment of this Act. 
SEC. 858. 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) of the Internal Revenue Code of 1986 (re-
662
lating 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. 859. TAX COURT FILING FEE IN ALL CASES COM-
MENCED BY FILING PETITION. 
(a) IN GENERAL.—Section 7451 of the Internal Rev-
enue Code of 1986 (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.