[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:
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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.