---
kind: "section"
citation: "26 U.S.C. § 7446"
title: "26"
title_heading: "Internal Revenue Code"
number: "7446"
heading: "Times and places of sessions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7446"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part I — Organization and Jurisdiction"
---

# §7446. Times and places of sessions


The times and places of the sessions of the [Tax Court](/usc/26/7701.md?p=a-27) and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to [taxpayers](/usc/26/7701.md?p=a-14) to appear before the [Tax Court](/usc/26/7701.md?p=a-27) or any of its divisions, with as little inconvenience and expense to [taxpayers](/usc/26/7701.md?p=a-14) as is practicable.


## Source credit

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