Title 26 — Internal Revenue CodeRelease 119-73

§7444 Organization

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION › § 7444

Last updated Apr 6, 2026|Official source

Summary

The Tax Court must have an official seal that courts recognize. Every two years the court must pick a judge to serve as chief judge. The chief judge can split the court into divisions of one or more judges, assign judges to those divisions, and name a leader for any division with more than one judge. If a division has fewer judges than planned because of a vacancy, absence, or inability to serve, the chief judge can send other judges there or tell the division to go ahead with business without waiting. More than half the judges of the court or a division are needed to do official business, and empty seats do not stop the court or the remaining judges from doing their work.

Full Legal Text

Title 26, §7444

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Tax Court shall have a seal which shall be judicially noticed.

(b)The Tax Court shall at least biennially designate a judge to act as chief judge.

(c)The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto.

(d)A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7444

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73