Title 26, Internal Revenue CodeRelease 119-102
§7446 Times and Places of Sessions
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART I — ORGANIZATION AND JURISDICTION › § 7446
Summary
The chief judge must set the times and places where the Tax Court and its divisions meet so taxpayers have a fair chance to appear, with as little trouble and cost as possible.
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
Aug 21, 2026
Release point: 119-102