26 U.S.C. § 7445
Section 7445 · Offices
Amended 1 time on record
Applied in 1 court decisions — leading case Curtis G. Lockett v. Commissioner of IRS (2009)
Most recently applied in Curtis G. Lockett v. Commissioner of IRS (January 2009)
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.