# 26 U.S.C. § 7483: Notice of appeal

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7483>. Cite pinpoints as 26 U.S.C. § 7483(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7483-1](/26/reg/301.7483-1.md): Petition for review. (interprets § 7483)

## Leading cases

- [Davies v. Commissioner, 715 F.2d 435 (9th Cir. 1983)](https://www.courtlistener.com/opinion/8927661/davies-v-commissioner/)
- [Stewart v. Commissioner, 127 T.C. 109 (2006)](https://www.courtlistener.com/opinion/4696962/stewart-v-commr/)
- [Estate of Lang v. Commissioner, 613 F.2d 770 (9th Cir. 1980)](https://www.courtlistener.com/opinion/373845/the-estate-of-grace-e-lang-deceased-richard-e-lang-v-commissioner-of/)

## Connections

Cites: none

Cited by: § 6512 Limitations in case of petition to Tax Court; § 7482 Courts of review; § 7485 Bond to stay assessment and collection

Derived from: 1939 § 1140-1143

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 891
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 734