and inserting magistrate judge of the Tax Court . (6) Section 7448(n) is amended— (A) by striking special trial judge which are allowable and inserting magistrate judge of the Tax Court which are allowable , and (B) by striking special trial judge of the Tax Court both places it appears and inserting magistrate judge of the Tax Court . (7) The heading of section 7448(b)(2) is amended by striking Special trial judges and inserting Magistrate judges of the Tax Court . (8) The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76 is amended to read as follows: Sec. 7448. Annuities to surviving spouses and dependent children of judges and magistrate judges of the Tax Court. . (9) Section 7456(a) is amended— (A) by striking special trial judge each place it appears and inserting magistrate judge , and (B) by striking (or by the clerk and inserting of the Tax Court (or by the clerk . (10) Section 7466(a) is amended by striking special trial judge and inserting magistrate judge . (11) Section 7470A is amended by striking special trial judges both places it appears in subsections (a) and (b) and inserting magistrate judges . (12) Section 7471(a)(2)(A) is amended by striking special trial judges and inserting magistrate judges . (13) Section 7471(c) is amended— (A) by striking Special trial judges in the heading and inserting Magistrate judges of the Tax Court , and (B) by striking special trial judges and inserting magistrate judges . 11504. Repeal of deadwood related to Board of Tax Appeals (a) Section 7459 is amended by striking subsection (f) and redesignating subsection (g) as subsection (f). (b) Section 7447(a)(3) is amended to read as follows: (3) In any determination of length of service as judge or as a judge of the Tax Court of the United States there shall be included all periods (whether or not consecutive) during which an individual served as judge. . B Return Preparation programs for Low-Income Taxpayers 12001. Return preparation programs for low-income taxpayers