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26 U.S.C. 7445: OfficesText 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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§7445. Offices

The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.

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