Tax Court Judge TSP Contributions

§ 7447. Retirement(a) DefinitionsFor purposes of this section—(1) The term “Tax Court” means the United States Tax Court. (2) The term “judge” means the chief judge or a judge of the Tax Court; but such term does not include any individual performing judicial duties pursuant to subsection (c). (3) In any determination of length of service as judge there shall be included all periods (whether or not consecutive) during which an individual served as judge, as judge of the Tax Court of the United States, or as a member of the Board of Tax Appeals. (b) Retirement(1) Any judge shall retire upon attaining the age of 70. (2) Any judge who meets the age and service requirements set forth in the following table may retire:  The judge has attained age:And the years of service as a judge are at least: 6515   6614   6713   6812   6911   7010. (3) Any judge who is not reappointed following the expiration of the term of his office may retire upon the completion of such term, if (A) he has served as a judge of the Tax Court for 15 years or more and (B) not earlier than 9 months preceding the date of the expiration of the term of his office and not later than 6 months preceding such date, he advised the President in writing that he was willing to accept reappointment to the Tax Court. (4) Any judge who becomes permanently disabled from performing his duties shall retire. Section 8335(a) of title 5 of the United States Code (relating to automatic separation from the service) shall not apply in respect of judges. Any judge who retires shall be designated “senior judge”. (c) Recalling of retired judgesAt or after his retirement, any individual who has elected to receive retired pay under subsection (d) may be called upon by the chief judge of the Tax Court to perform such judicial duties with the Tax Court as may be requested of him for any period or periods specified by the chief judge; except that in the case of any such individual—(1) the aggregate of such periods in any one calendar year shall not (without his consent) exceed 90 calendar days; and (2) he shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such duties. Any act, or failure to act, by an individual performing judicial duties pursuant to this subsection shall have the same force and effect as if it were the act (or failure to act) of a judge of the Tax Court; but any such individual shall not be counted as a judge of the Tax Court for purposes of section 7443(a). Any individual who is performing judicial duties pursuant to this subsection shall be paid the same compensation (in lieu of retired pay) and allowances for travel and other expenses as a judge.