26 USC § 7445 - Offices

---
identifier: "/us/usc/t26/s7445"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7445 - Offices"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7445"
section_name: "Offices"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "I"
part_name: "ORGANIZATION AND JURISDICTION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 880.)"
---


# § 7445. Offices

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 880.)