
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: 26USC7446]

 
                     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. 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.

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