§7473 — Disposition of fees
1 cases·1 cited
Statute Text — 26 U.S.C. §7473
Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.
1 Citing Cases
1971).24 Second, section 7470 provides that "the Tax Court may exercise, for purposes ofmanagement, administration and expenditure offunds ofthe Court, the authorities provided for such purposes by any provision oflaw * * * to a court ofthe United States" as defined in 28 U.S.C.