View all text of Part I [§ 7441 - § 7448]
§ 7447A. Retirement for special trial judges
(a) In general
(1) Retirement
(2) Length of service
(b) Retirement upon disability
(c) Recalling of retired special trial judges
Any individual who has retired pursuant to subsection (a) may be called upon by the chief judge to perform such judicial duties with the Tax Court as may be requested of such individual for a 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 calendar year shall not (without the consent of such individual) exceed 90 calendar days, and
(2) such individual shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties.
Any act, or failure to act, by an individual performing judicial 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. Any individual who is performing judicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a special trial judge.
(d) Retired pay
(1) In general
Any individual who retires pursuant to subsection (a) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retirement from service as a special trial judge at a rate which bears the same ratio to the rate of the salary payable to a special trial judge during such period as—
(A) the number of years such individual has served as special trial judge bears to,
(B) 15,
except that the rate of such retired pay shall not be more than the rate of such salary for such period.
(2) Retirement upon disability
Any individual who retires pursuant to subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period of retirement from service as a special trial judge—
(A) at a rate equal to the rate of the salary payable to a special trial judge during such period, if the individual had at least 10 years of service as a special trial judge before retirement, and
(B) at a rate equal to ½ the rate described in subparagraph (A), if the individual had fewer than 10 years of service as a special trial judge before retirement.
(3) Beginning date and payment
(4) Partial years
(5) Recalled service
(e) Election to Receive Retired Pay
Any special trial judge may elect to receive retired pay under subsection (d). Such an election—
(1) may be made only while an individual is a special trial judge (except that in the case of an individual who fails to be reappointed as a special trial judge, such election may be made within 60 days after such individual leaves office as a special trial judge),
(2) once made, shall be irrevocable, and
(3) shall be made by filing notice thereof in writing with the chief judge.
The chief judge shall transmit to the Office of Personnel Management a copy of each notice filed with the chief judge under this subsection.
(f) Other rules made applicable
(Added Pub. L. 117–328, div. T, title VII, § 702(a), Dec. 29, 2022, 136 Stat. 5402.)