26 U.S.C. § 7446 — Times and places of sessions
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 53 words · no verdicts yet
The Tax Court's chief judge decides when and where court sessions happen. The goal is to make it as easy and cheap as possible for taxpayers to attend.
The chief judge sets the times and places for sessions of the Tax Court* and of its divisions. The chief judge must choose those times and places with a view toward giving taxpayers a reasonable chance to appear before the Tax Court or any of its divisions, while keeping taxpayers' inconvenience and expense as low as is practical.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 880.)
- 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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