Skip to content

26 U.S.C. § 7441

Title 26 Chapter 76 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
Sections in this chapter

§ 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.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.