Pub. L. 110-177, tit. I, sec. 102

PROTECTION OF UNITED STATES TAX COURT.

EnactedYear: 2008Length: 175 wordsOfficial source
SEC. 102. PROTECTION OF UNITED STATES TAX COURT.(a) In General.—Section 566(a) of title 28, United States Code, is amended by striking “and the Court of International Trade” and inserting “, the Court of International Trade, and the United States Tax Court, as provided by law”.(b) Internal Revenue Code.—Section 7456(c) of the Internal Revenue Code of 1986 (relating to incidental powers of the Tax Court) is amended in the matter following paragraph (3), by striking the period at the end, and inserting “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.”.(c) Reimbursement.—The United States Tax Court shall reimburse the United States Marshals Service for protection provided under the amendments made by this section.
Pub. L. 110-177, tit. I, sec. 102: PROTECTION OF UNITED STATES TAX COURT. | Justis AI