# 26 U.S.C. § 7441: Status

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7441>. Cite pinpoints as 26 U.S.C. § 7441(a)(1).

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.

## Leading cases

- [Freytag v. Commissioner, 501 U.S. 868 (1991)](https://www.courtlistener.com/opinion/112644/freytag-v-commissioner/)
- [Kuretski v. Commissioner, 755 F.3d 929 (D.C. Cir. 2014)](https://www.courtlistener.com/opinion/2679704/peter-kuretski-v-commissioner-of-irs/)
- [First Western Government Secur., Inc. v. Commissioner, 94 T.C. 549 (1990)](https://www.courtlistener.com/opinion/4707036/first-western-government-secur-inc-v-commissioner/)

Derived from: 1939 § 1100; 1939 § 1101

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 879
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 730
- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3126