26 USC § 7446 - Times and places of sessions

---
identifier: "/us/usc/t26/s7446"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7446 - Times and places of sessions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7446"
section_name: "Times and places of sessions"
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.)"
---


# § 7446. Times and places of sessions

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

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