[111th Congress Public Law 366]
[From the U.S. Government Printing Office]



[[Page 124 STAT. 4063]]

Public Law 111-366
111th Congress

                                 An Act


 
To amend the Internal Revenue Code of 1986 to authorize the tax court to 
        appoint employees. <<NOTE: Jan. 4, 2011 -  [H.R. 5901]>> 

    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) <<NOTE: 26 USC 7471.>>  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 
                appointments 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 separation from the Federal Government.
            ``(3) Other employees.--The Tax Court may appoint necessary 
        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 
        compensation 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.

[[Page 124 STAT. 4064]]

            ``(5) Programs.--The Tax Court may establish programs for 
        employee evaluations, incentive awards, flexible work schedules, 
        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, marital status, or handicapping condition; 
                and
                    ``(B) promulgate procedures for resolving complaints 
                of discrimination by employees and applicants for 
                employment.
            ``(7) Experts and consultants.--The Tax Court may procure 
        the services of experts and consultants under section 3109 of 
        title 5, United States Code.
            ``(8) Rights to certain appeals reserved.--Notwithstanding 
        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 
                practice 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 
                Opportunity 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) <<NOTE: Time period.>>  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 competitive status for appointment to any position in 
        the competitive service for which the employee possesses the 
        required qualifications.
            ``(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 
                section 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 
                preference for that individual in a manner and to an 
                extent

[[Page 124 STAT. 4065]]

                consistent with preference accorded to preference 
                eligibles in the executive branch.''.

    (b) <<NOTE: 26 USC 7471 note.>>  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.

LEGISLATIVE HISTORY--H.R. 5901:
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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.

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