26-U.S.C.-7444
§7444 – Organization
Pathway
Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part I > Section 7444
Details
- Reference: Section 7444
- Legend: §7444 – Organization
- USCode Year: 2013
Provision Content
(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.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-7434 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-7434, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-7430 in the Legal Encyclopedia: Judicial Proceedings
In this entry about 26-U.S.C.-7430, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.
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