Pub. L. 114-113, div. Q, tit. IV, subtit. B, pt. 3, sec. 441 (as amended)

CLARIFICATION RELATING TO UNITED STATES TAX COURT.

Year: 2026Length: 42 wordsOfficial source

SEC. 441. [26 U.S.C. 7441] 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.”.

Cross-references to the US Code: 26 U.S.C. 7441