Tax Court Improvement Act of 1979

Tax Court Improvement Act of 1979 - Establishes the United States Court of Tax Appeals, composed of all the Federal judicial circuits and comprised of eleven circuit judges. Directs the Chief Justice to designate one judge of each circuit to serve on such court (or, where necessary, a district judge of that circuit). Sets a term of three years for such judges.

Authorizes the U.S. Court of Tax Appeals to sit in panels of more than three judges. Requires at least nine judges to hear a case en banc whenever six judges determine that it is in the interest of justice. Specifies factors for consideration in making such a decision.

Requires the Director of the Administrative Office of the U.S. Courts to report to the President and the judiciary committees of Congress on or about January 1, 1985, concerning the implementation and effectiveness of the Court of Tax Appeals.

Gives the Court of Tax Appeals exclusive jurisdiction in: (1) any appeal from a district court action based on internal revenue or for the recovery of any tax under the Federal Tort Claims Act; and (2) any appeal from the United States Tax Court.

Requires the Director of the Administrative Office of the U.S. Courts to provide permanent accommodations for the Court only in the District of Columbia. Requires sessions of the Court to be held at least once per year in each of the circuits and at other times and places as the Court may select.