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.
Title 26
26
26 U.S.C. § 7441.Chapter 76
§ 7441
Status
Title 26
1 min read
Subchapter: The Tax Court
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