    [United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    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
    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 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) <>  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 4065]]

    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.

    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.