Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7441
Status
Official textgovinfo.govlast amended
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
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Nearby sections (25 sections)
- 7427 · Tax return preparers
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
- 7431 · Civil damages for unauthorized inspection or disclosure of…
- 7432 · Civil damages for failure to release lien
- 7433 · Civil damages for certain unauthorized collection actions
- 7433A · Civil damages for certain unauthorized collection actions by…
- 7434 · Civil damages for fraudulent filing of information returns
- 7435 · Civil damages for unauthorized enticement of information…
- 7436 · Proceedings for determination of employment status
- 7437 · Cross references
- 7441 · Status
- 7442 · Jurisdiction
- 7443 · Membership
- 7443A · Special trial judges
- 7443B · [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23,…
- 7444 · Organization
- 7445 · Offices
- 7446 · Times and places of sessions
- 7447 · Retirement
- 7447A · Retirement for special trial judges
- 7448 · Annuities to surviving spouses and dependent children of judges…
- 7451 · Petitions
- 7452 · Representation of parties