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LegalText 26 U.S.C. § 7444 Organization us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7444 26 U.S.C. § 7444 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/s7444 data/legal/raw/us/code/title-26/usc26.xml 6d215543fd7cbab652f83de9710116057a3d2cd94d0274359f1941cd6ebb07af a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 139fabffea66671c21ca78187e030f919637a6b9568787d067525855c6bc7d0b 2026-07-04 official
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26 U.S.C. § 7444 - Organization

Text

(a) Seal The Tax Court shall have a seal which shall be judicially noticed.

(b) Designation of chief judge The Tax Court shall at least biennially designate a judge to act as chief judge.

(c) Divisions The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto.

(d) Quorum A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively.

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