Title 26, Internal Revenue CodeRelease 119-110

§7460 Provisions of Special Application to Divisions

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART II — PROCEDURE › § 7460

Last updated Sep 22, 2026|Official source

Summary

A division must hear and decide any Tax Court case or motion the chief judge assigns to it. If the division's decision ends the case, it must write a report of that decision. That report becomes the Tax Court’s report after 30 days unless the chief judge orders a review in that time. Preliminary actions that do not create the final decision can’t be reviewed by the Tax Court except under the Court’s rules. If the chief judge orders review, the division’s report is not put into the case record.

Full Legal Text

Title 26, §7460

Internal Revenue Code, Source: USLM XML via OLRC

(a)Hearings, determinations, and reports

A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.

(b)Effect of action by a division

The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7460

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110