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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7441. — Status · Congress.wiki

U.S. Code/Title 26/§ 7441

Title 26

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26 U.S.C. § 7441.Chapter 76

§ 7441

Status

Title 26

1 min read

Subchapter: The Tax Court

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Back to Chapter 76 Previous: § 7437 Next: § 7442

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. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.

Release: pl-119-83 (2026-04-13)