26 U.S.C. § 7443: Membership

The Tax Court shall be composed of 19 members. Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office. Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States. For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code. Judges of the Tax Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Court of International Trade. The term of office of any judge of the Tax Court shall expire 15 years after he takes office. Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause. A judge of the Tax Court removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Tax Court. The amendment made by section 952(a) [amending this section] shall apply to judges appointed after the date of enactment of this Act [ Dec. 30, 1969 ]. the term of office being served by a judge of the Tax Court on that date shall expire on the date it would have expired under the law in effect on the date preceding the date of enactment of this Act [ Dec. 30, 1969 ]; and a judge of the Tax Court on the date of enactment of this Act [ Dec. 30, 1969 ] may be reappointed in the same manner as a judge of the Tax Court hereafter appointed.”