26 USC 7482 - Courts of review

U.S Code last checked for updates: Nov 23, 2024

§ 7482.

Courts of review

(a)

Jurisdiction

(1)

In general

(2)

Interlocutory orders

(A)

In general

(B)

Order treated as Tax Court decision

(C)

Venue for review of subsequent proceedings

(3)

Certain orders entered under section 6213(a)

(b)

Venue

(1)

In general

Except as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States court of appeals for the circuit in which is located—

(A)

in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,

(B)

in the case of a corporation seeking redetermination of tax liability, the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any judicial circuit, then the office to which was made the return of the tax in respect of which the liability arises,

(C)

in the case of a person seeking a declaratory decision under section 7476, the principal place of business, or principal office or agency of the employer,

(D)

in the case of an organization seeking a declaratory decision under section 7428, the principal office or agency of the organization,

(E)

in the case of a petition under section 6234, the principal place of business of the partnership,

(F)

in the case of a petition under section 6015(e), the legal residence of the petitioner, or

(G)

in the case of a petition under section 6320 or 6330—

(i)

the legal residence of the petitioner if the petitioner is an individual, and

(ii)

the principal place of business or principal office or agency if the petitioner is an entity other than an individual.

If for any reason no subparagraph of the preceding sentence applies, then such decisions may be reviewed by the Court of Appeals for the District of Columbia. For purposes of this paragraph, the legal residence, principal place of business, or principal office or agency referred to herein shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court or as of the time the petition seeking a declaratory decision under section 7428 or 7476, or the petition under section 6234, was filed with the Tax Court.

(2)

By agreement

(3)

Declaratory judgment actions relating to status of certain governmental obligations

(c)

Powers

(1)

To affirm, modify, or reverse

(2)

To make rules

(3)

To require additional security

(4)

To impose penalties

(Aug. 16, 1954, ch. 736, 68A Stat. 890; Pub. L. 89–713, § 3(c), Nov. 2, 1966, 80 Stat. 1109; Pub. L. 91–172, title IX, § 960(h)(2), Dec. 30, 1969, 83 Stat 735; Pub. L. 93–406, title II, § 1041(b)(3), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title X, § 1042(d)(2)(A), (B), title XIII, § 1306(b)(4), (5), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1638, 1639, 1719, 1834; Pub. L. 95–600, title III, § 336(c)(1), Nov. 6, 1978, 92 Stat. 2842; Pub. L. 97–164, title I, § 154, Apr. 2, 1982, 96 Stat. 47; Pub. L. 97–248, title IV, § 402(c)(15), Sept. 3, 1982, 96 Stat. 668; Pub. L. 98–369, div. A, title I, § 131(e)(2)(A), July 18, 1984, 98 Stat. 665; Pub. L. 99–514, title XV, § 1558(a), (b), title XVIII, §§ 1810(g)(2), 1899A(60), Oct. 22, 1986, 100 Stat. 2757, 2758, 2828, 2962; Pub. L. 100–647, title VI, § 6243(b), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 101–239, title VII, § 7731(b), Dec. 19, 1989, 103 Stat. 2401; Pub. L. 105–34, title XII, §§ 1222(b)(3), 1239(d), Aug. 5, 1997, 111 Stat. 1019, 1028; Pub. L. 114–74, title XI, § 1101(f)(13), Nov. 2, 2015, 129 Stat. 638; Pub. L. 114–113, div. Q, title IV, § 423(a), Dec. 18, 2015, 129 Stat. 3123.)

cite as: 26 USC 7482