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26 U.S.C. § 7446Chapter 76

§7446. Times and places of sessions

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§7446. Times and places of sessions

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

Last amended: December 31, 2024

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