second year is required to be filed after December 31, 2018. C Tax Court 3301. Disqualification of judge or magistrate judge of the Tax Court (a) In general Part II of subchapter C of chapter 76 is amended by adding at the end the following new section: 7467. Disqualification of judge or magistrate judge of the Tax Court Section 455 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. . 3302. Opinions and judgments (a) In general Section 7459 is amended by striking all that 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) References Section 7459 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: (g) References Any reference in this title to a decision or report of the Tax Court shall be treated as a reference to a judgment or opinion of the Tax Court, respectively. . (c) Conforming amendment The item relating to