SEC. 441. CLARIFICATION RELATING TO UNITED STATES TAX COURT. Section 7441 is amended by adding at the end the following: “The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.”.129 STAT. 3127
Pub. L. 114-113, div. Q, tit. IV, subtit. B, pt. 3, sec. 441: CLARIFICATION RELATING TO UNITED STATES TAX COURT. | Justis AI