26 U.S.C. § 7443A: Special trial judges

The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court. any declaratory judgment proceeding, any proceeding under section 7463, any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000, any proceeding under section 6320 or 6330, any proceeding under section 7436(c), any proceeding under section 7623(b)(4), and any other proceeding which the chief judge may designate, The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide. at a rate equal to 90 percent of the rate for judges of the Tax Court, and in the same installments as such judges. Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court. Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending sections 7456 and 7471 of this title] shall take effect on the date of the enactment of this Act [ Oct. 22, 1986 ]. Subsection (d) of section 7443A of the Internal Revenue Code of 1954 [now 1986] (as added by this section) shall take effect on the 1st day of the 1st month beginning after the date of the enactment of this Act [ Oct. 22, 1986 ]. Nothing in the amendments made by this section shall be construed to require the reappointment of any individual serving as a special trial judge of the Tax Court on the day before the date of the enactment of this Act [ Oct. 22, 1986 ].”