LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. Code
  3. /
  4. TITLE 26 - INTERNAL REVENUE...
  5. /
  6. Subtitle F—Procedure and Ad...
  7. /
  8. CHAPTER 76—JUDICIAL PROCEED...
  9. /
  10. Subchapter C—The Tax Court ...
  11. /
  12. 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
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish