26 U.S.C. § 7460 — Provisions of special application to divisions

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 173 words · no verdicts yet

in plain englishAI-generated · not legal advice

A smaller group of Tax Court judges, called a division, can hear and decide cases the chief judge assigns to it. Normally the division's decision becomes the full court's decision automatically after 30 days, unless the chief judge orders the full court to review it first.

(a) Hearings, determinations, and reports. A division of the Tax Court hears and decides any case, and any motion in that case, that the chief judge assigns to it. It then writes a report on its final decision in that case. (b) Effect of action by a division. The division's report automatically becomes the report of the full Tax Court 30 days after the division issues it — unless, within that 30-day period, the chief judge orders that the full Tax Court must review it first. Any preliminary step a division takes that isn't part of the final decision can't be reviewed by the full Tax Court, except under rules the Tax Court itself sets. If the chief judge does order review, the division's report is not treated as part of the official case record.

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

(a) Hearings, determinations, and reports

A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.

(b) Effect of action by a division

The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 887.)

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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