§ 7483.
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.
([Aug. 16, 1954, ch. 736], [68A Stat. 891]; [Pub. L. 91–172, title IX, § 959(a)], Dec. 30, 1969, [83 Stat. 734].)