---
kind: "section"
citation: "26 U.S.C. § 7445"
title: "26"
title_heading: "Internal Revenue Code"
number: "7445"
heading: "Offices"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7445"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part I — Organization and Jurisdiction"
---

# §7445. Offices


The principal office of the [Tax Court](/usc/26/7701.md?p=a-27) shall be in the District of Columbia, but the [Tax Court](/usc/26/7701.md?p=a-27) or any of its divisions may sit at any place within the [United States](/usc/26/7701.md?p=a-9).


## Source credit

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