---
kind: "section"
citation: "26 U.S.C. § 7466"
title: "26"
title_heading: "Internal Revenue Code"
number: "7466"
heading: "Judicial conduct and disability procedures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7466"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7466. Judicial conduct and disability procedures

- (a) **In general—** The [Tax Court](/usc/26/7701.md?p=a-27) shall prescribe rules, consistent with the provisions of [chapter 16](/usc/28/chptI/ch16.md) of title 28, United States Code, establishing procedures for the filing of complaints with respect to the conduct of any judge or special trial judge of the [Tax Court](/usc/26/7701.md?p=a-27) and for the investigation and resolution of such complaints. In investigating and taking action with respect to any such complaint, the [Tax Court](/usc/26/7701.md?p=a-27) shall have the powers granted to a judicial council under such chapter.
- (b) **Judicial council—** The provisions of sections [354(b)](/usc/28/354.md?p=b) through [360](/usc/28/360.md) of title 28, United States Code, regarding referral or certification to, and petition for review in the Judicial Conference of the [United States](/usc/26/7701.md?p=a-9), and action thereon, shall apply to the exercise by the [Tax Court](/usc/26/7701.md?p=a-27) of the powers of a judicial council under [subsection (a)](#a). The determination pursuant to section [354(b)](/usc/28/354.md?p=b) or [355](/usc/28/355.md) of title 28, United States Code, shall be made based on the grounds for removal of a judge from office under [section 7443(f)](/usc/26/7443.md?p=f), and certification and transmittal by the Conference of any complaint shall be made to the President for consideration under [section 7443(f)](/usc/26/7443.md?p=f).
- (c) **Hearings—**
  - (1) **In general—** In conducting hearings pursuant to [subsection (a)](#a), the [Tax Court](/usc/26/7701.md?p=a-27) may exercise the authority provided under [section 1821 of title 28](/usc/28/1821.md), United States Code, to pay the fees and allowances described in that section.
  - (2) **Reimbursement for expenses—** The [Tax Court](/usc/26/7701.md?p=a-27) shall have the power provided under [section 361](/usc/26/361.md) of such [title 28](/usc/28.md) to award reimbursement for the reasonable expenses described in that section. Reimbursements under this paragraph shall be made out of any funds appropriated for purposes of the [Tax Court](/usc/26/7701.md?p=a-27).

## Source credit

(Added Pub. L. 114–113, div. Q, title IV, § 431(a), Dec. 18, 2015, 129 Stat. 3125.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 114–113, div. Q, title IV, § 431(c), Dec. 18, 2015, 129 Stat. 3125, provided that: “The amendments made by this section [enacting this section] shall apply to proceedings commenced after the date which is 180 days after the date of the enactment of this Act [Dec. 18, 2015] and, to the extent just and practicable, all proceedings pending on such date.”