
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7482]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter D--Court Review of Tax Court Decisions
 
Sec. 7482. Courts of review


(a) Jurisdiction

                           (1) In general

        The United States Courts of Appeals (other than the United 
    States Court of Appeals for the Federal Circuit) shall have 
    exclusive jurisdiction to review the decisions of the Tax Court, 
    except as provided in section 1254 of Title 28 of the United States 
    Code, in the same manner and to the same extent as decisions of the 
    district courts in civil actions tried without a jury; and the 
    judgment of any such court shall be final, except that it shall be 
    subject to review by the Supreme Court of the United States upon 
    certiorari, in the manner provided in section 1254 of Title 28 of 
    the United States Code.

                      (2) Interlocutory orders

        (A) In general

            When any judge of the Tax Court includes in an interlocutory 
        order a statement that a controlling question of law is involved 
        with respect to which there is a substantial ground for 
        difference of opinion and that an immediate appeal from that 
        order may materially advance the ultimate termination of the 
        litigation, the United States Court of Appeals may, in its 
        discretion, permit an appeal to be taken from such order, if 
        application is made to it within 10 days after the entry of such 
        order. Neither the application for nor the granting of an appeal 
        under this paragraph shall stay proceedings in the Tax Court, 
        unless a stay is ordered by a judge of the Tax Court or by the 
        United States Court of Appeals which has jurisdiction of the 
        appeal or a judge of that court.

        (B) Order treated as Tax Court decision

            For purposes of subsections (b) and (c), an order described 
        in this paragraph shall be treated as a decision of the Tax 
        Court.

        (C) Venue for review of subsequent proceedings

            If a United States Court of Appeals permits an appeal to be 
        taken from an order described in subparagraph (A), except as 
        provided in subsection (b)(2), any subsequent review of the 
        decision of the Tax Court in the proceeding shall be made by 
        such Court of Appeals.

          (3) Certain orders entered under section 6213(a)

        An order of the Tax Court which is entered under authority of 
    section 6213(a) and which resolves a proceeding to restrain 
    assessment or collection shall be treated as a decision of the Tax 
    Court for purposes of this section and shall be subject to the same 
    review by the United States Court of Appeals as a similar order of a 
    district court.

(b) Venue

                           (1) In general

        Except as otherwise provided in paragraphs (2) and (3), such 
    decisions may be reviewed by the United States court of appeals for 
    the circuit in which is located--
            (A) in the case of a petitioner seeking redetermination of 
        tax liability other than a corporation, the legal residence of 
        the petitioner,
            (B) in the case of a corporation seeking redetermination of 
        tax liability, the principal place of business or principal 
        office or agency of the corporation, or, if it has no principal 
        place of business or principal office or agency in any judicial 
        circuit, then the office to which was made the return of the tax 
        in respect of which the liability arises,
            (C) in the case of a person seeking a declaratory decision 
        under section 7476, the principal place of business, or 
        principal office or agency of the employer,
            (D) in the case of an organization seeking a declaratory 
        decision under section 7428, the principal office or agency of 
        the organization,
            (E) in the case of a petition under section 6226, 6228(a), 
        6247, or 6252, the principal place of business of the 
        partnership, or
            (F) in the case of a petition under section 6234(c)--
                (i) the legal residence of the petitioner if the 
            petitioner is not a corporation, and
                (ii) the place or office applicable under subparagraph 
            (B) if the petitioner is a corporation.

    If for any reason no subparagraph of the preceding sentence applies, 
    then such decisions may be reviewed by the Court of Appeals for the 
    District of Columbia. For purposes of this paragraph, the legal 
    residence, principal place of business, or principal office or 
    agency referred to herein shall be determined as of the time the 
    petition seeking redetermination of tax liability was filed with the 
    Tax Court or as of the time the petition seeking a declaratory 
    decision under section 7428 or 7476 or the petition under section 
    6226, 6228(a), or 6234(c), was filed with the Tax Court.

                          (2) By agreement

        Notwithstanding the provisions of paragraph (1), such decisions 
    may be reviewed by any United States Court of Appeals which may be 
    designated by the Secretary and the taxpayer by stipulation in 
    writing.

       (3) Declaratory judgment actions relating to status of 
                      certain governmental obligations

        In the case of any decision of the Tax Court in a proceeding 
    under section 7478, such decision may only be reviewed by the Court 
    of Appeals for the District of Columbia.

(c) Powers

                  (1) To affirm, modify, or reverse

        Upon such review, such courts shall have power to affirm or, if 
    the decision of the Tax Court is not in accordance with law, to 
    modify or to reverse the decision of the Tax Court, with or without 
    remanding the case for a rehearing, as justice may require.

                          (2) To make rules

        Rules for review of decisions of the Tax Court shall be those 
    prescribed by the Supreme Court under section 2072 of title 28 of 
    the United States Code.

                 (3) To require additional security

        Nothing in section 7483 shall be construed as relieving the 
    petitioner from making or filing such undertakings as the court may 
    require as a condition of or in connection with the review.

                       (4) To impose penalties

        The United States Court of Appeals and the Supreme Court shall 
    have the power to require the taxpayer to pay to the United States a 
    penalty in any case where the decision of the Tax Court is affirmed 
    and it appears that the appeal was instituted or maintained 
    primarily for delay or that the taxpayer's position in the appeal is 
    frivolous or groundless.

(Aug. 16, 1954, ch. 736, 68A Stat. 890; Pub. L. 89-713, Sec. 3(c), Nov. 
2, 1966, 80 Stat. 1109; Pub. L. 91-172, title IX, Sec. 960(h)(2), Dec. 
30, 1969, 83 Stat 735; Pub. L. 93-406, title II, Sec. 1041(b)(3), Sept. 
2, 1974, 88 Stat. 950; Pub. L. 94-455, title X, Sec. 1042(d)(2)(A), (B), 
title XIII, Sec. 1306(b)(4), (5), title XIX, Sec. 1906(b)(13)(A), Oct. 
4, 1976, 90 Stat. 1638, 1639, 1719, 1834; Pub. L. 95-600, title III, 
Sec. 336(c)(1), Nov. 6, 1978, 92 Stat. 2842; Pub. L. 97-164, title I, 
Sec. 154, Apr. 2, 1982, 96 Stat. 47; Pub. L. 97-248, title IV, 
Sec. 402(c)(15), Sept. 3, 1982, 96 Stat. 668; Pub. L. 98-369, div. A, 
title I, Sec. 131(e)(2)(A), July 18, 1984, 98 Stat. 665; Pub. L. 99-514, 
title XV, Sec. 1558(a), (b), title XVIII, Secs. 1810(g)(2), 1899A(60), 
Oct. 22, 1986, 100 Stat. 2757, 2758, 2828, 2962; Pub. L. 100-647, title 
VI, Sec. 6243(b), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 101-239, title 
VII, Sec. 7731(b), Dec. 19, 1989, 103 Stat. 2401; Pub. L. 105-34, title 
XII, Secs. 1222(b)(3), 1239(d), Aug. 5, 1997, 111 Stat. 1019, 1028.)


                               Amendments

    1997--Subsec. (b)(1). Pub. L. 105-34, Sec. 1239(d)(2), substituted 
``, 6228(a), or 6234(c)'' for ``or 6228(a)'' in concluding provisions.
    Subsec. (b)(1)(E). Pub. L. 105-34, Sec. 1222(b)(3), substituted ``, 
6228(a), 6247, or 6252'' for ``or 6228(a)''.
    Subsec. (b)(1)(F). Pub. L. 105-34, Sec. 1239(d)(1), added subpar. 
(F).
    1989--Subsec. (c)(4). Pub. L. 101-239 substituted ``penalties'' for 
``damages'' in heading and amended text generally. Prior to amendment, 
text read as follows: ``The United States Court of Appeals and the 
Supreme Court shall have power to impose damages in any case where the 
decision of the Tax Court is affirmed and it appears that the notice of 
appeal was filed merely for delay.''
    1988--Subsec. (a)(3). Pub. L. 100-647 added par. (3).
    1986--Subsec. (a). Pub. L. 99-514, Sec. 1558(a), (b), inserted par. 
(1) designation and heading ``In general'' before existing text and 
realigned its margin, and added par. (2).
    Subsec. (b)(1). Pub. L. 99-514, Sec. 1810(g)(2), substituted 
``section 7428 or 7476'' for ``section 7428, 7476, or 7477'' in last 
sentence.
    Subsec. (b)(1)(E). Pub. L. 99-514, Sec. 1899A(60), substituted 
``partnership.'' for ``partnership,''.
    1984--Subsec. (b)(1)(D) to (F). Pub. L. 98-369 struck out subpar. 
(D) which provided that venue in the case of a person seeking 
declaratory judgment under section 7477 be the legal residence of such 
person if such person is not a corporation, or the principal place of 
business or principal office or agency of such person if such person is 
a corporation, and redesignated subpars. (E) and (F) as (D) and (E), 
respectively.
    1982--Subsec. (a). Pub. L. 97-164 inserted ``(other than the United 
States Court of Appeals for the Federal Circuit)'' after ``The United 
States Courts of Appeals''.
    Subsec. (b)(1). Pub. L. 97-248 added subpar. (F), and in provisions 
following subpar. (F) inserted ``, or the petition under section 6226 or 
6228(a),'' after ``or 7477''.
    1978--Subsec. (b)(1). Pub. L. 95-600, Sec. 336(c)(1)(A), substituted 
``provided in paragraphs (2) and (3)'' for ``provided in paragraph 
(2)''.
    Subsec. (b)(3). Pub. L. 95-600, Sec. 336(c)(1)(B), added par. (3).
    1976--Subsec. (b)(1)(D). Pub. L. 94-455, Sec. 1042(d)(2)(A), added 
subpar. (D).
    Subsec. (b)(1)(E). Pub. L. 94-455, Sec. 1306(b)(4), added subpar. 
(E).
    Subsec. (b)(1). Pub. L. 94-455, Secs. 1042(d)(2)(B), 1306(b)(5), in 
provisions following subpar. (E), substituted ``no subparagraph of the 
preceding sentence applies'' for ``subparagraph (A), (B), and (C) do not 
apply'' and ``section 7428, 7476, or 7477'' for ``section 7476''.
    Subsec. (b)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    1974--Subsec. (b)(1). Pub. L. 93-406 added subpar. (C) and, in 
provisions following subpar. (C), substituted ``If for any reason 
subparagraph (A), (B), and (C) do not apply'' for ``If for any reason 
neither subparagraph (A) nor (B) applies'', and inserted provisions 
referring to the time the petition seeking a declaratory decision under 
section 7476 was filed with the Tax Court.
    1969--Subsec. (c). Pub. L. 91-172 substituted ``section 2072 of 
title 28'' for ``section 2074 of title 28'' in par. (2) and struck out 
provision for the applicability of rules adopted under authority of 
section 1141(c)(2) of the Internal Revenue Act of 1939 until such time 
as rules prescribed by the Supreme Court under section 2072 of title 28 
become effective and, in par. (4), substituted ``notice of appeal'' for 
``petition''.
    1966--Subsec. (b)(1). Pub. L. 89-713 substituted provisions 
requiring that appeals from Tax Court decisions be made to the Court of 
Appeals for the circuit in which the taxpayer resides, in the case of a 
taxpayer other than a corporation, and, in the case of appeals by 
corporations, to the Court of Appeals for the circuit in which the 
corporation has its principal place of business or principal office or 
agency for provisions prescribing review by the Court of Appeals for the 
circuit in which was located the office to which was made the return of 
the tax in respect of which the liability arose, and inserted provision 
for the time of determining legal residence, place of business, or 
principal office or agency.


                    Effective Date of 1997 Amendment

    Amendment by section 1222(b)(3) of Pub. L. 105-34 applicable to 
partnership taxable years beginning after Dec. 31, 1997, see section 
1226 of Pub. L. 105-34, as amended, set out as a note under section 6011 
of this title.
    Amendment by section 1239(d) of Pub. L. 105-34 applicable to 
partnership taxable years ending after Aug. 5, 1997, see section 1239(f) 
of Pub. L. 105-34, set out as a note under section 6225 of this title.


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 applicable to positions taken after 
Dec. 31, 1989, in proceedings which are pending on, or commenced after 
such date, see section 7731(d) of Pub. L. 101-239, set out as a note 
under section 6673 of this title.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 applicable to orders entered after Nov. 
10, 1988, see section 6243(c) of Pub. L. 100-647, set out as a note 
under section 6213 of this title.


                    Effective Date of 1986 Amendment

    Section 1558(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section] shall apply to any order of 
the Tax Court entered after the date of the enactment of this Act [Oct. 
22, 1986].''
    Amendment by section 1810(g)(2) of Pub. L. 99-514 effective, except 
as otherwise provided, as if included in the provisions of the Tax 
Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment 
relates, see section 1881 of Pub. L. 99-514, set out as a note under 
section 48 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable to transfers or exchanges 
after Dec. 31, 1984, in taxable years ending after such date, with 
special rules for certain transfers and ruling requests before Mar. 1, 
1984, see section 131(g) of Pub. L. 98-369, set out as a note under 
section 367 of this title.


                    Effective Date of 1982 Amendments

    Amendment by Pub. L. 97-248 applicable to partnership taxable years 
beginning after Sept. 3, 1982, with provision for the applicability of 
the amendment to any partnership taxable year ending after Sept. 3, 
1982, if the partnership, each partner, and each indirect partner 
requests such application and the Secretary of the Treasury or his 
delegate consents to such application, see section 407(a)(1), (3) of 
Pub. L. 97-248, set out as an Effective Date note under section 6221 of 
this title.
    Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402 
of Pub. L. 97-164, set out as a note under section 171 of Title 28, 
Judiciary and Judicial Procedure.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600 applicable to requests for 
determinations made after Dec. 31, 1978, see section 336(d) of Pub. L. 
95-600, set out as an Effective Date note under section 7478 of this 
title.


                    Effective Date of 1976 Amendment

    Amendment by section 1042(d)(2)(A), (B) of Pub. L. 94-455 applicable 
with respect to pleadings filed with the Tax Court after Oct. 4, 1976, 
but only with respect to transfers beginning after Oct. 9, 1975, see 
section 1042(e)(1) of Pub. L. 94-455, set out as a note under section 
367 of this title.
    Amendment by section 1306(b)(4), (5) of Pub. L. 94-455 applicable 
with respect to pleadings filed with the United States Tax Court, the 
district court of the United States for the District of Columbia, or the 
United States Court of Claims more than 6 months after Oct. 4, 1976 but 
only with respect to determinations (or requests for determinations) 
made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94-455, set out 
as an Effective Date note under section 7428 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable to pleadings filed more than 
one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93-406, set 
out as an Effective Date note under section 7476 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective 30 days after Dec. 30, 1969, 
see section 962(f) of Pub. L. 91-172, set out as a note under section 
7483 of this title.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-713 applicable to all decisions of the Tax 
Court entered after Nov. 2, 1966, see section 3(d) of Pub. L. 89-713, 
set out as a note under section 7422 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 7437, 7485 of this title.
