---
kind: "section"
citation: "26 U.S.C. § 7473"
title: "26"
title_heading: "Internal Revenue Code"
number: "7473"
heading: "Disposition of fees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7473"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part III — Miscellaneous Provisions"
---

# §7473. Disposition of fees


Except as provided in sections [7470A](/usc/26/7470A.md) and [7475](/usc/26/7475.md), all fees received by the [Tax Court](/usc/26/7701.md?p=a-27) 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](/usc/26/7701.md?p=a-27).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)

## Notes

### Editorial Notes

### Amendments

2015—Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.”

1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an Effective Date note under section 7475 of this title.