26 U.S.C. § 7441
§ 7441. Status
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 18, 2015 by the Consolidated Appropriations Act, 2016 (PATH Act).
Every change, newest first (3)
- December 18, 2015Consolidated Appropriations Act, 2016 (PATH Act)
- December 30, 1969Tax Reform Act of 1969
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.