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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7446 Times and places of sessions us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7446 26 U.S.C. § 7446 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7446 data/legal/raw/us/code/title-26/usc26.xml 0641632840d4f6a3f6e1ee4120897e53e4d99bc2a0edf40288c2260494e80e78 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 fe522d79f1d0dfa3947457fa56b01822d7674a412da6b100511869cec491dfbc 2026-07-04 official
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26 U.S.C. § 7446 - Times and places of sessions

Text

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)