Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle F—Procedure and Ad...
/
CHAPTER 76—JUDICIAL PROCEED...
/
Subchapter C—The Tax Court ...
/
PART II—PROCEDURE (§§ 7451 – 7466)
PART II—PROCEDURE (§§ 7451 – 7466)
§ 7451. Fee for filing petition
§ 7452. Representation of parties
§ 7453. Rules of practice, procedure, and evidence
§ 7454. Burden of proof in fraud, foundation manager, and transferee cases
§ 7455. Service of process
§ 7456. Administration of oaths and procurement of testimony
§ 7457. Witness fees
§ 7458. Hearings
§ 7459. Reports and decisions
§ 7460. Provisions of special application to divisions
§ 7461. Publicity of proceedings
§ 7462. Publication of reports
§ 7463. Disputes involving $50,000 or less
§ 7464. Intervention by trustee of debtor’s estate
§ 7465. Provisions of special application to transferees
§ 7466. Judicial conduct and disability procedures