CHAPTER 76— JUDICIAL PROCEEDINGS›Subchapter D— Court Review of Tax Court Decisions

§ 7483. Notice of appeal

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91–172, title IX, § 959(a), Dec. 30, 1969, 83 Stat. 734.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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