§ 7482. Courts of review
(a)
Jurisdiction
(1)
In general
The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in section
1254 of Title
28 of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in section
1254 of Title
28 of the United States Code.
(2)
Interlocutory orders
(A)
In general
When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals may, in its discretion, permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court.
(B)
Order treated as Tax Court decision
For purposes of subsections (b) and (c), an order described in this paragraph shall be treated as a decision of the Tax Court.
(C)
Venue for review of subsequent proceedings
If a United States Court of Appeals permits an appeal to be taken from an order described in subparagraph (A), except as provided in subsection (b)(2), any subsequent review of the decision of the Tax Court in the proceeding shall be made by such Court of Appeals.
(3)
Certain orders entered under section
6213
(a)
An order of the Tax Court which is entered under authority of section
6213
(a) and which resolves a proceeding to restrain assessment or collection shall be treated as a decision of the Tax Court for purposes of this section and shall be subject to the same review by the United States Court of Appeals as a similar order of a district court.
(b)
Venue
(1)
In general
Except as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States court of appeals for the circuit in which is located—
(A)
in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,
(B)
in the case of a corporation seeking redetermination of tax liability, the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any judicial circuit, then the office to which was made the return of the tax in respect of which the liability arises,
(C)
in the case of a person seeking a declaratory decision under section
7476, the principal place of business, or principal office or agency of the employer,
(D)
in the case of an organization seeking a declaratory decision under section
7428, the principal office or agency of the organization,
(E)
in the case of a petition under section
6226,
6228
(a),
6247, or
6252, the principal place of business of the partnership, or
(F)
in the case of a petition under section
6234
(c)—
If for any reason no subparagraph of the preceding sentence applies, then such decisions may be reviewed by the Court of Appeals for the District of Columbia. For purposes of this paragraph, the legal residence, principal place of business, or principal office or agency referred to herein shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court or as of the time the petition seeking a declaratory decision under section
7428 or
7476 or the petition under section
6226,
6228
(a), or
6234
(c), was filed with the Tax Court.
(2)
By agreement
Notwithstanding the provisions of paragraph (1), such decisions may be reviewed by any United States Court of Appeals which may be designated by the Secretary and the taxpayer by stipulation in writing.
(3)
Declaratory judgment actions relating to status of certain governmental obligations
In the case of any decision of the Tax Court in a proceeding under section
7478, such decision may only be reviewed by the Court of Appeals for the District of Columbia.
(c)
Powers
(1)
To affirm, modify, or reverse
Upon such review, such courts shall have power to affirm or, if the decision of the Tax Court is not in accordance with law, to modify or to reverse the decision of the Tax Court, with or without remanding the case for a rehearing, as justice may require.
(3)
To require additional security
Nothing in section
7483 shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review.
(4)
To impose penalties
The United States Court of Appeals and the Supreme Court shall have the power to require the taxpayer to pay to the United States a penalty in any case where the decision of the Tax Court is affirmed and it appears that the appeal was instituted or maintained primarily for delay or that the taxpayer’s position in the appeal is frivolous or groundless.