A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the Tax Court.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend the term of office of a judge of the Tax Court beyond a 15 year term until whichever of the following occurs first; (1) his successor is qualified, (2) he retires or otherwise relinquishes office, or (3) the expiration of the 60 day period following the end of his normal term. Provides that a judge of the Tax Court with 12 years of service as such and a total of at least 35 years of Federal service shall receive retired pay as if he had served a full 15 year term on the Tax Court. Makes widowers of Tax Court judges eligible for pensions on an equal basis with widows. Excludes a Tax Court judge's service as a member of Congress or in the Armed Forces in calculating the amount of a survivor's annuity. Provides that annuities payable to survivors of Tax Court judges shall be increased when Civil Service annuities are increased due to cost-of-living rises. Allows the Tax Court to waive its filing fee. Authorizes the Court to designate a commissioner to act as chief commissioner. Provides that in Tax Court cases involving $2,500 or less and which are assigned to be heard by a commissioner of the Tax Court, the Tax Court may authorize a commissi…