judges of the district courts, and may hear cases regarding alleged deficiencies or overpayments of up to $50,000. Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3)) is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President. Each active judge appointed by the President has two law clerks (attorney-advisers) and each senior judge and special trial judge has one law clerk. President George W. Bush was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first Judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President Ronald Reagan). President Bill Clinton also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court Judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency. Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although the "principal office" of the Court is located in the District of Columbia, Tax Court judges may sit "at any place within the United States". The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events. In 2001, a trial session in New York City was canceled due to the September 11 terrorist attacks. In 2005, stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city. The Tax Court's judges serve 15-year terms, subject to presidential removal during the term for "[I]nefficiency, neglect of duty, or malfeasance in office." The mandatory retirement age for judges is 70. The judges' salaries are set at the same rate as "[J]udges of the district courts of the United States", currently $210,900.00 per annum. Current composition of