- 49 -
1055, 1059 (1979), revd. and remanded on another issue 639 F.2d
805 (D.C. Cir. 1981).3 This venue issue arises under a specific
Internal Revenue Code provision applicable only to the Tax Court
and appears to be an issue of first impression.
Section 7482(b)(1) provides with respect to review of
decisions of the Tax Court:
SEC. 7482(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, or
(E) in the case of a petition under section 6226
or 6228(a), the principal place of business of the
partnership.
If for any reason no subparagraph of the preceding sentence
applies, then such decisions may be reviewed by the Court of
3 See also Peat Oil & Gas Associates v. Commissioner, T.C. Memo.
1993-130, appeal dismissed without published opinion for improper
venue 12 F.3d 214 (6th Cir. 1993).
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