Title 26 — Internal Revenue CodeRelease 119-73
§7482 Courts of review
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions › § 7482
Summary
The United States Courts of Appeals (not the Federal Circuit) have the sole power to review decisions from the Tax Court. They review those cases the same way they review civil bench trials in district courts. Their judgment is final unless the Supreme Court agrees to hear the case under 28 U.S.C. 1254. If a Tax Court judge issues an interim order saying a key legal question exists and an immediate appeal could speed up the case, a Court of Appeals may allow an appeal if asked within 10 days of that order. Asking for or getting that appeal does not stop the Tax Court case unless a stay is ordered by a Tax Court judge or the Court of Appeals. Orders that stop collection of tax under section 6213(a) count as Tax Court decisions for review. Appeals normally go to the Court of Appeals for the circuit tied to where the petitioner lives or where the business’s main office is, with special rules for petitions under sections 7476, 7428, 6234, 6015(e), 6320, and 6330. Parties can pick any Court of Appeals if the Secretary and the taxpayer agree in writing. Decisions under section 7478 may only be reviewed by the D.C. Circuit. On review, the court can affirm, change, reverse, or send the case back for more hearings. Review follows the rules set by the Supreme Court under 28 U.S.C. 2072. A petitioner must still file any required undertakings under section 7483. If the Tax Court decision is affirmed and the appeal was mainly for delay or was frivolous, the Court of Appeals or the Supreme Court may order the taxpayer to pay a penalty.
Full Legal Text
Title 26, §7482
Internal Revenue Code — Source: USLM XML via OLRC
(a)(1)The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in section 1254 of Title 28 of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in section 1254 of Title 28 of the United States Code.
(2)(A)When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals may, in its discretion, permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court.
(B)For purposes of subsections (b) and (c), an order described in this paragraph shall be treated as a decision of the Tax Court.
(C)If a United States Court of Appeals permits an appeal to be taken from an order described in subparagraph (A), except as provided in subsection (b)(2), any subsequent review of the decision of the Tax Court in the proceeding shall be made by such Court of Appeals.
(3)An order of the Tax Court which is entered under authority of section 6213(a) and which resolves a proceeding to restrain assessment or collection shall be treated as a decision of the Tax Court for purposes of this section and shall be subject to the same review by the United States Court of Appeals as a similar order of a district court.
(b)(1)Except as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States court of appeals for the circuit in which is located—
(A)in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,
(B)in the case of a corporation seeking redetermination of tax liability, the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any judicial circuit, then the office to which was made the return of the tax in respect of which the liability arises,
(C)in the case of a person seeking a declaratory decision under section 7476, the principal place of business, or principal office or agency of the employer,
(D)in the case of an organization seeking a declaratory decision under section 7428, the principal office or agency of the organization,
(E)in the case of a petition under section 6234, the principal place of business of the partnership,
(F)in the case of a petition under section 6015(e), the legal residence of the petitioner, or
(G)in the case of a petition under section 6320 or 6330—
(i)the legal residence of the petitioner if the petitioner is an individual, and
(ii)the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
(2)Notwithstanding the provisions of paragraph (1), such decisions may be reviewed by any United States Court of Appeals which may be designated by the Secretary and the taxpayer by stipulation in writing.
(3)In the case of any decision of the Tax Court in a proceeding under section 7478, such decision may only be reviewed by the Court of Appeals for the District of Columbia.
(c)(1)Upon such review, such courts shall have power to affirm or, if the decision of the Tax Court is not in accordance with law, to modify or to reverse the decision of the Tax Court, with or without remanding the case for a rehearing, as justice may require.
(2)Rules for review of decisions of the Tax Court shall be those prescribed by the Supreme Court under section 2072 of title 28 of the United States Code.
(3)Nothing in section 7483 shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review.
(4)The United States Court of Appeals and the Supreme Court shall have the power to require the taxpayer to pay to the United States a penalty in any case where the decision of the Tax Court is affirmed and it appears that the appeal was instituted or maintained primarily for delay or that the taxpayer’s position in the appeal is frivolous or groundless.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2015—Subsec. (b)(1). Pub. L. 114–74, § 1101(f)(13)(C), substituted “section 6234” for “section 6226, 6228(a), or 6234(c)” in concluding provisions. Subsec. (b)(1)(E). Pub. L. 114–74, § 1101(f)(13)(A), which directed amendment of subpar. (E) by substituting “section 6234” for “section 6226, 6228, 6247, or 6252”, was executed by making the substitution for “section 6226, 6228(a), 6247, or 6252” to reflect the probable intent of Congress. Subsec. (b)(1)(F). Pub. L. 114–113, § 423(a), added subpar. (F). Pub. L. 114–74, § 1101(f)(13)(B), struck out subpar. (F) which read as follows: “in the case of a petition under section 6234(c)— “(i) the legal residence of the petitioner if the petitioner is not a corporation, and “(ii) the place or office applicable under subparagraph (B) if the petitioner is a corporation.” Subsec. (b)(1)(G). Pub. L. 114–113, § 423(a), added subpar. (G). 1997—Subsec. (b)(1). Pub. L. 105–34, § 1239(d)(2), substituted “, 6228(a), or 6234(c)” for “or 6228(a)” in concluding provisions. Subsec. (b)(1)(E). Pub. L. 105–34, § 1222(b)(3), substituted “, 6228(a), 6247, or 6252” for “or 6228(a)”. Subsec. (b)(1)(F). Pub. L. 105–34, § 1239(d)(1), added subpar. (F). 1989—Subsec. (c)(4). Pub. L. 101–239 substituted “penalties” for “damages” in heading and amended text generally. Prior to amendment, text read as follows: “The United States Court of Appeals and the Supreme Court shall have power to impose damages in any case where the decision of the Tax Court is affirmed and it appears that the notice of appeal was filed merely for delay.” 1988—Subsec. (a)(3). Pub. L. 100–647 added par. (3). 1986—Subsec. (a). Pub. L. 99–514, § 1558(a), (b), inserted par. (1) designation and heading “In general” before existing text and realigned its margin, and added par. (2). Subsec. (b)(1). Pub. L. 99–514, § 1810(g)(2), substituted “section 7428 or 7476” for “section 7428, 7476, or 7477” in last sentence. Subsec. (b)(1)(E). Pub. L. 99–514, § 1899A(60), substituted “partnership.” for “partnership,”. 1984—Subsec. (b)(1)(D) to (F). Pub. L. 98–369 struck out subpar. (D) which provided that venue in the case of a person seeking declaratory judgment under section 7477 be the legal residence of such person if such person is not a corporation, or the principal place of business or principal office or agency of such person if such person is a corporation, and redesignated subpars. (E) and (F) as (D) and (E), respectively. 1982—Subsec. (a). Pub. L. 97–164 inserted “(other than the United States Court of Appeals for the Federal Circuit)” after “The United States Courts of Appeals”. Subsec. (b)(1). Pub. L. 97–248 added subpar. (F), and in provisions following subpar. (F) inserted “, or the petition under section 6226 or 6228(a),” after “or 7477”. 1978—Subsec. (b)(1). Pub. L. 95–600, § 336(c)(1)(A), substituted “provided in paragraphs (2) and (3)” for “provided in paragraph (2)”. Subsec. (b)(3). Pub. L. 95–600, § 336(c)(1)(B), added par. (3). 1976—Subsec. (b)(1)(D). Pub. L. 94–455, § 1042(d)(2)(A), added subpar. (D). Subsec. (b)(1)(E). Pub. L. 94–455, § 1306(b)(4), added subpar. (E). Subsec. (b)(1). Pub. L. 94–455, §§ 1042(d)(2)(B), 1306(b)(5), in provisions following subpar. (E), substituted “no subparagraph of the preceding sentence applies” for “subparagraph (A), (B), and (C) do not apply” and “section 7428, 7476, or 7477” for “section 7476”. Subsec. (b)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. 1974—Subsec. (b)(1). Pub. L. 93–406 added subpar. (C) and, in provisions following subpar. (C), substituted “If for any reason subparagraph (A), (B), and (C) do not apply” for “If for any reason neither subparagraph (A) nor (B) applies”, and inserted provisions referring to the time the petition seeking a declaratory decision under section 7476 was filed with the Tax Court. 1969—Subsec. (c). Pub. L. 91–172 substituted “section 2072 of title 28” for “section 2074 of title 28” in par. (2) and struck out provision for the applicability of rules adopted under authority of section 1141(c)(2) of the Internal Revenue Act of 1939 until such time as rules prescribed by the Supreme Court under section 2072 of title 28 become effective and, in par. (4), substituted “notice of appeal” for “petition”. 1966—Subsec. (b)(1). Pub. L. 89–713 substituted provisions requiring that appeals from Tax Court decisions be made to the Court of Appeals for the circuit in which the taxpayer resides, in the case of a taxpayer other than a corporation, and, in the case of appeals by corporations, to the Court of Appeals for the circuit in which the corporation has its principal place of business or principal office or agency for provisions prescribing review by the Court of Appeals for the circuit in which was located the office to which was made the return of the tax in respect of which the liability arose, and inserted provision for the time of determining legal residence, place of business, or principal office or agency.
Statutory Notes and Related Subsidiaries
Effective Date
of 2015 Amendment Pub. L. 114–113, div. Q, title IV, § 423(b), Dec. 18, 2015, 129 Stat. 3124, provided that: “(1) In general.—The
Amendments
made by this section [amending this section] shall apply to petitions filed after the date of enactment of this Act [Dec. 18, 2015]. “(2) Effect on existing proceedings.—Nothing in this section shall be construed to create any inference with respect to the application of section 7482 of the Internal Revenue Code of 1986 with respect to court proceedings filed on or before the date of the enactment of this Act.” Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an
Effective Date
note under section 6221 of this title.
Effective Date
of 1997 AmendmentAmendment by section 1222(b)(3) of Pub. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as a note under section 6011 of this title. Amendment by section 1239(d) of Pub. L. 105–34 applicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) of Pub. L. 105–34, set out as a note under section 6501 of this title.
Effective Date
of 1989 AmendmentAmendment by Pub. L. 101–239 applicable to positions taken after Dec. 31, 1989, in proceedings which are pending on, or commenced after such date, see section 7731(d) of Pub. L. 101–239, set out as a note under section 6673 of this title.
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to orders entered after Nov. 10, 1988, see section 6243(c) of Pub. L. 100–647, set out as a note under section 6213 of this title.
Effective Date
of 1986 Amendment Pub. L. 99–514, title XV, § 1558(c), Oct. 22, 1986, 100 Stat. 2758, provided that: “The
Amendments
made by this section [amending this section] shall apply to any order of the Tax Court entered after the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1810(g)(2) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date
of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special rules for certain transfers and ruling requests before Mar. 1, 1984, see section 131(g) of Pub. L. 98–369, set out as a note under section 367 of this title.
Effective Date
of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title. Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.
Effective Date
of 1978 AmendmentAmendment by Pub. L. 95–600 applicable to requests for determinations made after Dec. 31, 1978, see section 336(d) of Pub. L. 95–600, set out as an
Effective Date
note under section 7478 of this title.
Effective Date
of 1976 AmendmentAmendment by section 1042(d)(2)(A), (B) of Pub. L. 94–455 applicable with respect to pleadings filed with the Tax Court after Oct. 4, 1976, but only with respect to transfers beginning after Oct. 9, 1975, see section 1042(e)(1) of Pub. L. 94–455, set out as a note under section 367 of this title. Amendment by section 1306(b)(4), (5) of Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976 but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an
Effective Date
note under section 7428 of this title.
Effective Date
of 1974 AmendmentAmendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an
Effective Date
note under section 7476 of this title.
Effective Date
of 1969 AmendmentAmendment by Pub. L. 91–172 effective 30 days after Dec. 30, 1969, see section 962(f) of Pub. L. 91–172, set out as a note under section 7483 of this title.
Effective Date
of 1966 AmendmentAmendment by Pub. L. 89–713 applicable to all decisions of the Tax Court entered after Nov. 2, 1966, see section 3(d) of Pub. L. 89–713, set out as a note under section 7422 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7482
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73