Contents
- (a) Definitions4 changes
- (b) Retirement3 changes
- (c) Recalling of retired judges1 change
- (d) Retired pay3 changes
- (e) Election to receive retired pay1 change
- (f) Retired pay affected in certain cases1 change
- (g) Coordination with civil service retirement6 changes
- (h) Retirement for disability1 change
- (i) Revocation of election to receive retired pay3 changes
- (j) Thrift Savings Plan3 changes
- (k) Teaching compensation of retired judges1 change
(i)
(1)Notwithstanding subsection (e)(2), an individual who has filed an election to receive retired pay under subsection (d) may revoke such election at any time before the first day on which retired pay (or compensation under subsection (c) in lieu of retired pay) would (but for such revocation) begin to accrue with respect to such individual.
(2)Any revocation under this subsection shall be made by filing a notice thereof in writing with the Office of Personnel Management. The Office of Personnel Management shall transmit to the chief judge a copy of each notice filed under this subsection.
(3)In the case of any revocation under this subsection—
(A)for purposes of this section, the individual shall be treated as not having filed an election to receive retired pay under subsection (d),
(B)for purposes of section 7448—
(i)the individual shall be treated as not having filed an election under section 7448(b), and
(ii)section 7448(g) shall not apply, and the amount credited to such individual’s account (together with interest at 3 percent per annum, compounded on December 31 of each year to the date on which the revocation is filed) shall be returned to such individual,
(C)no credit shall be allowed for any service as a judge of the Tax Court unless with respect to such service either there has been deducted and withheld the amount required by the civil service retirement laws or there has been deposited in the Civil Service Retirement and Disability Fund an amount equal to the amount so required, with interest,
(D)the Tax Court shall deposit in the Civil Service Retirement and Disability Fund an amount equal to the additional amount it would have contributed to such Fund but for the election under subsection (e), and
(E)if subparagraph (D) is complied with, service on the Tax Court shall be treated as service with respect to which deductions and contributions had been made during the period of service.
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