Title 26, Internal Revenue CodeRelease 119-102
§7445 Offices
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART I — ORGANIZATION AND JURISDICTION › § 7445
Summary
Tax Court located in D.C.; may sit anywhere in U.S.
Full Legal Text
Title 26, §7445
Internal Revenue Code, Source: USLM XML via OLRC
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7445
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102