§7445 — Offices
2 cases·2 cited
Statute Text — 26 U.S.C. §7445
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.
2 Citing Cases
§ 7445; Rule 10. As a result, documents such as petitions are often mailed to the Court for filing. And unless the timely mailing rule of section 7502 applies, a document is not considered to be filed until it is received. See Guralnik, 146 T.C. at 240, 242; Eichelburg v. Commissioner, T.C. Memo. 2013-269, at *6–8. 1 Unless otherwise indicat