Current through Pub. L. 119-100Open in workspace

§ 7441 Status

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 879; Pub. L. 91–172, title IX, § 951, Dec. 30, 1969, 83 Stat. 730; Pub. L. 114–113, div. Q, title IV, § 441, Dec. 18, 2015, 129 Stat. 3126.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7441

Source: decipher.legal/usc/26/7441 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)