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['Retirement Benefits']
['Pension Protection Act (PPA)']
04/21/2026
Subtitle E United States Tax Court Modernization
Pension Protection Act of 2006
Title VIII Pension Related Revenue Provisions
§851. Cost-of-living adjustments for tax court judicial survivor annuities
§852. Cost of life insurance coverage for tax court judges age 65 or over
§853. Participation of tax court judges in the thrift savings plan
§854. Annuities to surviving spouses and dependent children of special trial judges of the tax court
§855. Jurisdiction of tax court over collection due process cases
§857. Authority for special trial judges to hear and decide certain employment status cases
§858. Confirmation of authority of tax court to apply doctrine of equitable recoupment
§859. Tax court filing fee in all cases commenced by filing petition
§860. Expanded use of tax court practice fee for pro se taxpayers
['Retirement Benefits']
['Pension Protection Act (PPA)']
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