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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.
Cite this article: FindLaw.com - 26 U.S.C. § 7483 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7483. Notice of appeal - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7483/
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