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26 U.S.C. 7446: Times and places of sessionsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§7446. Times and places of sessions

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 880 .)