26 U.S.C. § 7473

Disposition of fees

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 888 ; Pub. L. 99–514, title XV, § 1553(b)(2) , Oct. 22, 1986 , 100 Stat. 2754 ; Pub. L. 114–113, div. Q, title IV, § 432(b) , Dec. 18, 2015 , 129 Stat. 3126 .)