Us Code § 7444 - Organization
Full text of Us Code United States Code § 7444 — Organization, with citation guidance and answers to common questions.
§ 7444. Organization
(a) Seal
The Tax Court shall have a seal which shall be judicially noticed.
(b) Designation of chief judge
The Tax Court shall at least biennially designate a judge to act as chief judge.
(c) Divisions
The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto.
(d) Quorum
A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
About This Section
26 U.S.C. § 7444 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 7444. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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