Title 26 — Internal Revenue CodeRelease 119-73
§7446 Times and places of sessions
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 › § 7446
Summary
The chief judge must set times and places for Tax Court sessions so taxpayers can attend with little trouble or cost.
Full Legal Text
Title 26, §7446
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7446
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73