of title 28, United States Code, shall apply to judges and magistrate judges of the Tax Court and to proceedings of the Tax Court. . (b) Clerical amendment The table of sections for such part is amended by adding at the end the following new item: Sec. 7467. Disqualification of judge or magistrate judge of the Tax Court. . 11502. Opinions and judgments (a) In general Section 7459 is amended by striking all the precedes subsection (c) and inserting the following: 7459. Opinions and judgments (a) Requirement An opinion upon any proceeding instituted before the Tax Court and a judgment thereon shall be made as quickly as practicable. The judgment shall be made by a judge in accordance with the opinion of the Tax Court, and such judgment so made shall, when entered, be the judgment of the Tax Court. (b) Inclusion of findings of fact in opinion It shall be the duty of the Tax Court and of each division to include in its opinion or memorandum opinion upon any proceeding, its findings of fact. The Tax Court shall issue in writing all of its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings. . (b) Conforming amendments to section 7459 (1) Subsections (c), (d), (e), and (f) of section 7459 are each amended by striking decision each place it appears and inserting judgment . (2) The headings of subsections (c), (d), and (e) of section 7459 are each amended by striking decision and inserting judgment . (3) The item relating to section 7459 in the table of sections for part II of subchapter C of chapter 76 is amended to read as follows: Sec. 7459. Opinions and judgments. . (c) Other conforming amendments (1) The following provisions are each amended by striking decision and inserting judgment : (A) Section 1313(a)(1). (B) Section 6213(a). (C) Section 6214(d). (D) Section 6225(a)(2). (E) Section