Internal Revenue Code:Rule 10. Name, Office, and Sessions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE II. - THE COURT
     

Statute

    Rule 10. Name, Office, and Sessions
 
      (a) Name: The name of the Court is the United States Tax Court.
      (b) Office of Court: The principal office of the Court shall be
    in the District of Columbia, but the Court or any of its Divisions
    may sit at any place within the United States. See Code Sections
    7445 and 7701(a)(9).
      (c) Sessions: The time and place of sessions of the Court shall
    be prescribed by the Chief Judge.
      (d) Business Hours: The office of the Clerk at Washington, D.C.,
    shall be open during business hours on all days, except Saturdays,
    Sundays, and legal holidays in the District of Columbia, for the
    purpose of receiving petitions, pleadings, motions, and other
    papers.  Business hours are from 8:00 a.m. to 4:30 p.m.  For legal
    holidays, see Rule 25(b).
      (e) Mailing Address: Mail to the Court should be addressed to the
    United States Tax Court, 400 Second Street, N.W., Washington, D.C.
    20217. Other addresses, such as locations at which the Court may be
    in session, should not be used, unless the Court directs otherwise.