26 CFR § 301.7482-1 - Courts of review; venue.

---
identifier: "/us/cfr/t26/s301.7482-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7482-1 - Courts of review; venue."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7482-1"
section_name: "Courts of review; venue."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7482-1 Courts of review; venue.

Under section 7482(b)(2) of the Code, decisions of the Tax Court may be reviewed by any U.S. Court of Appeals which may be designated by the Commissioner and the taxpayer by stipulation in writing.