U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter C— The Tax Court › Part PART I— ORGANIZATION AND JURISDICTION

26 U.S.C. § 7445

Offices

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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.

Notes of Decisions
Cited in 1 case, 2009–2009 · leading case: Curtis G. Lockett v. Commissioner of IRS
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Curtis G. Lockett v. Commissioner of IRS (2009) ca11 “26 U.S.C. §§ 7445 , 7446. Section 7482 of Title 26 of the United States Code provides for appellate review of a Tax Court decision to be in the circuit of the petitioner’s legal residence or where stipulated in writing by government and petitioner.”
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