Statute · United States Code

26 U.S.C. § 7445 — Offices

26 U.S.C. § 7445

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
general

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.

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.