§ 7471. Employees
(a)
Appointment and compensation
The Tax Court is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title, such employees as may be necessary efficiently to execute the functions vested in the Tax Court.
(c)
Special trial judges
For compensation and travel and subsistence allowances of special trial judges of the Tax Court, see subsections (d) and (e) of section
7443A.