83 STAT. ]
PUBLIC LAW 91-172-DEC. 30, 1969
" (a) REVIEWABLE DECISIONS.—Except as provided in subsection (b), the decision of the Tax Court shall become final— "(1) TIMELY NOTICE OF APPEAL NOT FILED.—Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time; or"; (B) by striking out "PETITION FOR REVIEW" in the heading of paragraph (2) and inserting in lieu thereof "APPEAL"; (C) by striking out "petition for review" each place it appears in the text of paragraph (2) and inserting in lieu thereof "appeal"; and (D) by adding at the end thereof the following new subsection: " (b) NONREVIEWABLE DECISIONS.—The decision of the Tax Court in a proceeding conducted under section 7463 shall become final upon the expiration of 90 days after the decision is entered." (2) Section 7482(c) (relating to courts of review) is amended— (A) by striking out "section 2074 of title 28" in paragraph (2) and inserting in lieu thereof "section 2072 of title 28"; (B) by striking out the second sentence of paragraph (2); and (C) by striking out "petition" in paragraph (4) and inserting in lieu thereof "notice of appeal". (3) Section 7485 (relating to bond to stay assessment and collection) is amended— (A) by striking out "PETITION FOR REVIEW" in the heading of subsection (a) and inserting in lieu thereof "NOTICE OF
735
Ante, p. 733.
APPEAL";
(B) by striking out "petition for review" each place it appears in the text of subsection (a) and inserting in lieu thereof "notice of appeal"; and (C) by striking out "review bond" in paragraph (2) of subsection (a) and inserting in lieu thereof "appeal bond". (i)(l) Section 7487 (relating to cross references) is amended to read as follows: "SEC. 7487. CROSS REFERENCES. "(1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b). "(2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474." (2) The last item in the table of sections for subchapter D of chapter 76 (relating to court review of Tax Court decisions) is amended to read as follows: "Sec. 7487. Cross references." (i) Section 7701(a) (27) (relating to definition of Tax Court) is amended by striking out "Tax Court of the United States" and inserting in lieu thereof "United States Tax Court". SEC. 961. CONTINUATION OF STATUS. The United States Tax Court established under the amendment made by section 951 is a continuation of the Tax Court of the United States as it existed prior to the date of enactment of this Act, the judges of the Tax Court of the United States immediately prior to the date of enactment of this Act shall become the judges of the United States Tax Court upon the enactment of this Act, and no loss of rights or powers, interruption of jurisdiction, or prejudice to mat-
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