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26 U.S.C. § 7452 — Representation of parties
Federal law — U.S. Code and appendices · legal_authorities
The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7452-representation-of-parties--f2eb33172d.md
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Source location: Title 26, Chapter 76, § 7452; chapter-076-judicial-proceedings.md
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The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Powers and duties of Secretary**
(1) **In general** — Except as otherwise expressly provided by law, the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury.
(2) **Administration and enforcement of certain provisions by Attorney General**
(A) *In general* — The administration and enforcement of the following provisions of this title shall be performed by or under the supervision of the Attorney General; and the term “Secretary” or “Secretary of the Treasury” shall, when applied to those provisions, mean the Attorney General; and the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General:
(i) Chapter 53.
(ii) Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i).
(B) *Use of existing rulings and interpretations* — Nothing in the Homeland Security Act of 2002 alters or repeals the rulings and interpretations of the Bureau of Alcohol, Tobacco, and Firearms in effect on the effective date of such Act, which concern the provisions of this title referred to in subparagraph (A). The Attorney General shall consult with the Secretary to achieve uniformity and consistency in administering provisions under chapter 53 of title 26, United States Code.
**(b) Repealed. Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1078]**
**(c) Functions of Department of Justice unaffected** Nothing in this section or [section 301(f) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section301/f&num=0&edition=prelim) shall be considered to affect t
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Federal law — U.S. Code and appendices · legal_authorities
Page 3918
TITLE 26—INTERNAL REVENUE CODE
§ 7451
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 trans-
ferees.
7466.
Judicial conduct and disability procedures.
Editorial Notes
AMENDMENTS
2021—Pub. L. 117–58, div. H, title V, § 80503(b)(2), Nov.
15, 2021, 135 Stat. 1336, substituted ‘‘Petitions’’ for ‘‘Fee
for filing petition’’ in item 7451.
2015—Pub. L. 114–113, div. Q, title IV, § 431(b), Dec. 18,
2015, 129 Stat. 3125, added item 7466.
1998—Pub. L. 105–206, title III, § 3103(b)(2), July 22,
1998, 112 Stat. 731, substituted ‘‘$50,000’’ for ‘‘$10,000’’ in
item 7463.
1984—Pub. L. 98–369, div. A, title IV, § 461(a)(2)(B),
July 18, 1984, 98 Stat. 823, substituted ‘‘$10,000’’ for
‘‘$5,000’’ in item 7463.
1980—Pub. L. 96–589, § 6(c)(2), Dec. 24, 1980, 94 Stat.
3407, added item 7464 and redesignated former item 7464
as 7465.
1978—Pub. L. 95–600, title V, § 502(a)(2)(B), Nov. 6, 1978,
92 Stat. 2879, substituted ‘‘$5,000’’ for ‘‘$1,500’’ in item
7463.
1972—Pub. L. 92–512, title II, § 203(b)(3), Oct. 20, 1972, 86
Stat. 945, substituted ‘‘$1,500’’ for ‘‘$1,000’’ in item 7463.
1969—Pub. L. 91–172, title IX, § 957(b), Dec. 30, 1969, 83
Stat. 733, added item 7463 and redesignated former item
7463 as 7464.
§ 7451. Petitions
(a) Fees
The Tax Court is authorized to impose a fee in
an amount not in excess of $60 to be fixed by the
Tax Court for the filing of any petition.
(b) Tolling of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7452
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