# 26 U.S.C. § 7446: Times and places of sessions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7446>. Cite pinpoints as 26 U.S.C. § 7446(a)(1).

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

## Leading cases

- [Bergreen v. Commissioner, T.C. Memo. 1995-423](https://www.courtlistener.com/opinion/4822254/bergreen-v-commissioner/)

Derived from: 1939 § 1104-1106

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 880