
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: 26USC7444]

 
                     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. 7444. Organization


(a) Seal

    The Tax Court shall have a seal which shall be judicially noticed.

(b) Designation of chief judge

    The Tax Court shall at least biennially designate a judge to act as 
chief judge.

(c) Divisions

    The chief judge may from time to time divide the Tax Court into 
divisions of one or more judges, assign the judges of the Tax Court 
thereto, and in case of a division of more than one judge, designate the 
chief thereof. If a division, as a result of a vacancy or the absence or 
inability of a judge assigned thereto to serve thereon, is composed of 
less than the number of judges designated for the division, the chief 
judge may assign other judges to the division or direct the division to 
proceed with the transaction of business without awaiting any additional 
assignment of judges thereto.

(d) Quorum

    A majority of the judges of the Tax Court or of any division thereof 
shall constitute a quorum for the transaction of the business of the Tax 
Court or of the division, respectively. A vacancy in the Tax Court or in 
any division thereof shall not impair the powers nor affect the duties 
of the Tax Court or division nor of the remaining judges of the Tax 
Court or division, respectively.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
