{"data":{"id":"us/26-u.s.c.-7446","jurisdiction":"us","citation":"26 U.S.C. § 7446","heading":"Times and places of sessions","body":"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.","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":"5cea54fa763405602299fe9ce8d1e7f9a1c6e2e03fc4c52e3bfb915daece0188","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7445","next":"us/26-u.s.c.-7447"},"notice":"GroundRules: Original legal text. Not legal advice."}