be applied with the following modifications: (A) By substituting— (i) magistrate judge of the Tax Court for judicial official , judicial officer , and magistrate judge each place such terms appear, (ii) magistrate judge of the Tax Court’s for magistrate judge's each place it appears, (iii) chief judge of the Tax Court for Administrative Office of the United States Courts , Director of the Administrative Office of the United States Courts , Director , and chief judge of the district court each place such terms appear, (iv) Tax Court Judicial Officers’ Retirement Fund for Judicial Officers’ Retirement Fund each place it appears, (v) under section 7443A of the Internal Revenue Code of 1986 for under section 631 of this title in subsection (h)(2), (vi) under section 7443C of the Internal Revenue Code of 1986 for under section 155(b), 375, or 636(h) of this title each place it appears in paragraphs (2) and (3) of subsection (m), and (vii) from the date of appointment, for those individuals appointed pursuant to section 7443A of the Internal Revenue Code of 1986 prior to, and in active service on, the date of enactment of the Retirement Enhancement and Savings Act of 2018 for on or after October 1, 1979 in subsection (h). (B) By disregarding subsection (m)(2) and subsection (o). (b) 1-Year forfeiture for failure To perform judicial duties Subject to subparagraph (B) of section 377(m)(1) of title 28, United States Code, any magistrate judge of the Tax Court who retires under this section and who fails to perform judicial duties required of such individual by section 7443C shall forfeit all rights to an annuity under this section for a 1-year period which begins on the 1st day on which such individual fails to perform such duties. (c) Tax Court Judicial Officers’ Retirement Fund (1) Establishment There is established in the Treasury of the United States a fund which shall be known as the Tax Court Judicial Officers' Retirement Fund . The Fund is appropriated for the payment of annuities, refunds, and other payments