Except as provided in sections 7470A and 7475, all fees received by the Tax Court 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.
Cited in 1 Tax Court opinion, 0 orders, and 0 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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