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26 U.S.C. § 7483

Title 26 Chapter 76 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 7483. Notice of appeal

Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.

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