26 U.S.C. § 7446
Times and places of sessions
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.
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Nearby sections (25 sections)
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- 7441 · Status
- 7442 · Jurisdiction
- 7443 · Membership
- 7443A · Special trial judges
- 7443B · Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008,…
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- 7453 · Rules of practice, procedure, and evidence
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- 7456 · Administration of oaths and procurement of testimony
- 7457 · Witness fees
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