An act to amend the Internal Revenue Code of 1986 to authorize the tax court to appoint employees.
PL 111-366 (H.R.5901), enacted 01/04/2011

124 STAT. 4063 
PUBLIC LAW 111–366—JAN. 4, 2011 
Public Law 111–366 
111th Congress 
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 appoint-
ments 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 separa-
tion from the Federal Government. 
‘‘(3) OTHER EMPLOYEES.—The Tax Court may appoint nec-
essary 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 compensa-
tion 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. 
26 USC 7471. 
Jan. 4, 2011 
[H.R. 5901] 
VerDate Mar 15 2010 
08:34 Dec 07, 2012
Jkt 089194
PO 00004
Frm 00609
Fmt 6580
Sfmt 6581
G:\GSDD\STATUTES\2010\PT4\89194PT4.001
89194PT4
dkrause on DSKHT7XVN1PROD with $$_JOB
124 STAT. 4064 
PUBLIC LAW 111–366—JAN. 4, 2011 
‘‘(5) PROGRAMS.—The Tax Court may establish programs 
for employee evaluations, incentive awards, flexible work sched-
ules, 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, mar-
ital status, or handicapping condition; and 
‘‘(B) promulgate procedures for resolving complaints 
of discrimination by employees and applicants for employ-
ment. 
‘‘(7) EXPERTS AND CONSULTANTS.—The Tax Court may pro-
cure the services of experts and consultants under section 3109 
of title 5, United States Code. 
‘‘(8) RIGHTS
TO
CERTAIN
APPEALS
RESERVED.—Notwith-
standing 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 prac-
tice 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 Oppor-
tunity 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 non- 
temporary appointment with the Tax Court acquires a competi-
tive status for appointment to any position in the competitive 
service for which the employee possesses the required qualifica-
tions. 
‘‘(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 sec-
tion 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 pref-
erence for that individual in a manner and to an extent 
Time period. 
VerDate Mar 15 2010 
08:34 Dec 07, 2012
Jkt 089194
PO 00004
Frm 00610
Fmt 6580
Sfmt 6581
G:\GSDD\STATUTES\2010\PT4\89194PT4.001
89194PT4
dkrause on DSKHT7XVN1PROD with $$_JOB
124 STAT. 4065 
PUBLIC LAW 111–366—JAN. 4, 2011 
LEGISLATIVE HISTORY—H.R. 5901: 
CONGRESSIONAL RECORD, Vol. 156 (2010): 
July 29, 30, considered and passed House. 
Dec. 17, considered and passed Senate, amended. 
Dec. 22, House concurred in Senate amendments. 
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. 
Approved January 4, 2011. 
26 USC 7471 
note. 
VerDate Mar 15 2010 
08:34 Dec 07, 2012
Jkt 089194
PO 00004
Frm 00611
Fmt 6580
Sfmt 6580
G:\GSDD\STATUTES\2010\PT4\89194PT4.001
89194PT4
dkrause on DSKHT7XVN1PROD with $$_JOB