26 U.S.C. § 7444 — Organization

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 215 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Tax Court has its own official seal, which courts must automatically recognize. It must pick a chief judge at least every two years, and the chief judge can split the court into divisions of judges. A majority of the court's judges — or of a division — is needed to conduct business.

(a) Seal: The Tax Court has its own seal, which every court must automatically recognize as valid, without needing separate proof. (b) Designation of chief judge: The Tax Court must pick a judge to serve as chief judge at least once every two years. (c) Divisions: The chief judge may, from time to time, split the Tax Court into divisions of one or more judges, assign judges to them, and — if a division has more than one judge — name its head. If a division ends up with fewer judges than it's supposed to have, because of a vacancy or a judge's absence or inability to serve, the chief judge can either assign more judges to that division or let it keep working with the judges it has. (d) Quorum: A majority of all Tax Court judges — or of a division's judges — is needed to conduct the court's or the division's business. If there's a vacancy in the Tax Court or a division, it doesn't take away any of the court's or division's powers, or affect the remaining judges' duties.

the actual law source: uscode.house.gov ↗public domain

(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.

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.

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

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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