
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7441]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                  PART I--ORGANIZATION AND JURISDICTION
 
Sec. 7441. Status

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 879; Pub. L. 91-172, title IX, 
Sec. 951, Dec. 30, 1969, 83 Stat. 730.)


                               Amendments

    1969--Pub. L. 91-172 substituted provisions establishing Tax Court 
as a Constitutional court, and enumerating the members that comprise its 
bench, for provisions continuing the Board of Tax Appeals, known as the 
Tax Court, as an independent agency in the Executive Branch of 
Government and enumerating the members that comprise its bench.


                    Effective Date of 1969 Amendment

    Section 962(a) of Pub. L. 91-172 provided that: ``The amendments 
made by sections 951, 953, 954(c) and (e), 955, 956, 958, and 960(c), 
(d), (e), (g), and (j) [amending this section and sections 7443, 7447, 
7448, 7456, 7471, and 7701 of this title] shall take effect on the date 
of enactment of this Act [Dec. 30, 1969].''


                Report on Inventory of Cases in Tax Court

    Pub. L. 99-514, title XV, Sec. 1552(c), Oct. 22, 1986, 100 Stat. 
2753, provided that: ``The Secretary of the Treasury or his delegate and 
the Tax Court shall each prepare a report for 1987 and for each 2-
calendar year period thereafter on the inventory of cases in the Tax 
Court and the measures to close cases more efficiently. Such reports 
shall be submitted to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate.''


                         Continuation of Status

    Section 961 of Pub. L. 91-172 provided that: ``The United States Tax 
Court established under the amendment made by section 951 [amending this 
section] is a continuation of the Tax Court of the United States as it 
existed prior to the date of enactment of this Act [Dec. 30, 1969], the 
judges of the Tax Court of the United States immediately prior to the 
date of enactment of this Act [Dec. 30, 1969] shall become the judges of 
the United States Tax Court upon the enactment of this Act, and no loss 
of rights or powers, interruption of jurisdiction, or prejudice to 
matters pending in the Tax Court of the United States before the date of 
enactment of this Act [Dec. 30, 1969] shall result from the enactment of 
this Act.''
