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

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 commissioner to make the report of the Tax Court and make the decision of the Court with respect to such proceedings.

Provides that the Tax Court need not follow civil service laws with regard to the appointment of employees.

Authorizes the Tax Court to extend by 30 days the period for filing a petition.