CONFORMING AMENDMENTS.

SEC. 960. CONFORMING AMENDMENTS. (a) Section 6214(a) (relating to jurisdiction to determine increased deficiencies, etc.) is amended by striking out “The Tax Court” and inserting in lieu thereof “Except as provided by section 7463, the Tax Court”. (b) Section 6512(b)(1) (relating to jurisdiction to determine overpayments) is amended by striking out “If the Tax Court” and inserting in lieu thereof “Except as provided by paragraph (2) and by section 7463, if the Tax Court”. (c) Sections 7447(a)(1) and 7448(a)(1) (relating to retirement and survivor annuities) are each amended by striking out “Tax Court of the United States” and inserting in lieu thereof “United States Tax Court”. (d) Section 7447(a)(5) (relating to periods of service) is amended by striking out “or as a member of the Board.” and inserting in lieu thereof “, as judge of the Tax Court of the United States, or as a member of the Board of Tax Appeals.” (e) Section 7448(n) (relating to includible service) is amended by inserting after “Tax Appeals” the following: “, as a judge of the Tax Court of the United States,”. (f) Section 7453 (relating to rules of practice, procedure, and evidence) is amended by striking out “The” and inserting in lieu thereof “Except in the case of proceedings conducted under section 7463, the”. (g) Section 7471(c) (relating to travel and subsistence allowances of commissioners) is amended to read as follows: “(c) Commissioners.— “For compensation and travel and subsistence allowances of commissioners of the Tax Court, see section 7456(c).” (h) (1) Section 7481 (relating to date when Tax Court decision becomes final) is amended— (A) by striking out so much of such section as precedes paragraph (2) thereof and inserting in lieu thereof the following: 83 Stat. 735 “(a) Reviewable Decisions.—Except as provided in subsection (b), the decision of the Tax Court shall become final— “(1) Timely notice of appeal not filed.—Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time; or”; (B) by striking out “petition for review” in the heading of paragraph (2) and inserting in lieu thereof “appeal”; (C) by striking out “petition for review” each place it appears in the text of paragraph (2) and inserting in lieu thereof “appeal”; and (D) by adding at the end thereof the following new subsection: “(b) Nonreviewable Decisions.—The decision of the Tax Court in a proceeding conducted under section 7463 shall become final upon the expiration of 90 days after the decision is entered.” (2) Section 7482 (c) (relating to courts of review) is amended— (A) by striking out “section 2074 of title 28” in paragraph (2) and inserting in lieu thereof “section 2072 of title 28”; (B) by striking out the second sentence of paragraph (2); and (C) by striking out “petition” in paragraph (4) and inserting in lieu thereof “notice of appeal”. (3) Section 7485 (relating to bond to stay assessment and collection) is amended— (A) by striking out “Petition for Review” in the heading of subsection (a) and inserting in lieu thereof “Notice of Appeal”; (B) by striking out “petition for review” each place it appears in the text of subsection (a) and inserting in lieu thereof “notice of appeal”; and (C) by striking out “review bond” in paragraph (2) of subsection (a) and inserting in lieu thereof “appeal bond”. (i) (1) Section 7487 (relating to cross references) is amended to read as follows: “SEC. 7487. CROSS REFERENCES. “(1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b). “(2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474.” (2) The last item in the table of sections for subchapter D of chapter 76 (relating to court review of Tax Court decisions) is amended to read as follows: “Sec. 7487. Cross references.” (j) Section 7701(a)(27) (relating to definition of Tax Court) is amended by striking out “Tax Court of the United States” and inserting in lieu thereof “United States Tax Court”.