PROCEDURE

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JUDICIAL PROCEEDINGS
  6. The Tax Court
  7. PROCEDURE

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Section
7451

Fee for filing petition

Section
7452

Representation of parties

Section
7453

Rules of practice, procedure, and evidence

Section
7454

Burden of proof in fraud, foundation manager, and transferee cases

Section
7455

Service of process

Section
7456

Administration of oaths and procurement of testimony

Section
7457

Witness fees

Section
7458

Hearings

Section
7459

Reports and decisions

Section
7460

Provisions of special application to divisions

Section
7461

Publicity of proceedings

Section
7462

Publication of reports

Section
7463

Disputes involving $50,000 or less

Section
7464

Intervention by trustee of debtor's estate

Section
7465

Provisions of special application to transferees

Section
7466

Judicial conduct and disability procedures