Title 26, Internal Revenue CodeRelease 119-102
§7473 Disposition of Fees
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART III — MISCELLANEOUS PROVISIONS › § 7473
Summary
All Tax Court fees go into a special Treasury fund that offsets operating funds. Except 7470A and 7475.
Full Legal Text
Title 26, §7473
Internal Revenue Code, Source: USLM XML via OLRC
Except as provided in section 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2015—Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.” 1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1986 AmendmentAmendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an
Effective Date
note under section 7475 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7473
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102