26 U.S.C. § 7483 — Notice of appeal
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 72 words · no verdicts yet
To appeal a Tax Court decision, a party must file a notice of appeal within 90 days after the decision is entered. If one side appeals on time, the other side gets 120 days to file their own notice of appeal.
To get a Tax Court* decision reviewed, a party must file a notice of appeal with the clerk of the Tax Court within 90 days after the decision is entered. If one party files a timely notice, any other party can still appeal by filing their own notice of appeal within 120 days after the decision is entered.
Review of a decision of the Tax Court* shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91–172, title IX, § 959(a), Dec. 30, 1969, 83 Stat. 734.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1969Amended · Pub. L. 91-172 · 83 Stat. 734
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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