{"data":{"id":"us/26-u.s.c.-7445","jurisdiction":"us","citation":"26 U.S.C. § 7445","heading":"Offices","body":"The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"cebb5d6659f84cd005c5f7243a48c5f4e96f39462d49954fced080e745a2792b","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7444","next":"us/26-u.s.c.-7446"},"notice":"GroundRules: Original legal text. Not legal advice."}