§7460 Provisions of Special Application to Divisions

Summary

The Tax Court's chief judge can assign cases to divisions, smaller panels of the court. A division hears the case, decides it, and issues a report. That report automatically becomes the decision of the full Tax Court 30 days later, unless the chief judge orders full-court review within that window. Preliminary rulings by a division that do not decide the case are generally not reviewable by the full court, and a division's report is not part of the record when the chief judge sends a case for full review.