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]
