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26 U.S.C. § 7446

Times and places of sessions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7446, Times and places of sessions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464464
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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.

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