Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
Cited in 89 Tax Court opinions, 71 orders, and 0 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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