26 U.S.C. § 7443 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7443. Membership

(a) Number.--The Tax Court shall be composed of 19 members.

(b) Appointment.--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.

(c) Salary.--

(d) Expenses for travel and subsistence.--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.

(e) Term of office.--The term of office of any judge of the Tax Court shall expire 15 years after he takes office.

(f) Removal from 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.

(g) Disbarment of removed judges.--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.