§7460 Provisions of special application to divisions

Summary

A division must hear and decide any Tax Court case or motion the chief judge assigns to it. If the division’s decision is the final outcome, it must write a report of that decision. The division’s report becomes the Tax Court’s report after 30 days unless the chief judge orders a review by the Tax Court. Early steps that did not produce the final decision can only be reviewed under the court’s rules. If the chief judge orders review, the division’s report is not put in the case record.