Browse Arkansas Code titles and sections
26 U.S.C. § 7453 — Rules of practice, procedure, and evidence
Federal law — U.S. Code and appendices · legal_authorities
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7453
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 9e16c2cffd5325ed5c749b6a362879b87b35ea0c630e94cee5926df8c6125ece. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_dddba281502faeea1c60001c
Source file: Laws/federal/codes/united-states-code/title-26/section-7453-rules-of-practice-procedure-and-evidence--ab09da9ce6.md
Pages: Not recorded – Not recorded
Passage SHA-256: cb980b6c24fb999e4243f2beb9181ae1a17f0e8be439ff596818a7c2477c84fe
Source location: Title 26, Chapter 76, § 7453; chapter-076-judicial-proceedings.md
Stored source content
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Supreme Court and all courts established by Act of Congress may from time to time prescribe rules for the conduct of their business. Such rules shall be consistent with Acts of Congress and rules of practice and procedure prescribed under [section 2072 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2072&num=0&edition=prelim).
**(b)** Any rule prescribed by a court, other than the Supreme Court, under subsection (a) shall be prescribed only after giving appropriate public notice and an opportunity for comment. Such rule shall take effect upon the date specified by the prescribing court and shall have such effect on pending proceedings as the prescribing court may order.
**(c)**
(1) A rule of a district court prescribed under subsection (a) shall remain in effect unless modified or abrogated by the judicial council of the relevant circuit.
(2) Any other rule prescribed by a court other than the Supreme Court under subsection (a) shall remain in effect unless modified or abrogated by the Judicial Conference.
**(d)** Copies of rules prescribed under subsection (a) by a district court shall be furnished to the judicial council, and copies of all rules prescribed by a court other than the Supreme Court under subsection (a) shall be furnished to the Director of the Administrative Office of the United States Courts and made available to the public.
**(e)** If the prescribing court determines that there is an immediate need for a rule, such court may proceed under this section without public notice and opportunity for comment, but such court shall promptly thereafter afford such notice and opportunity for comment.
**(f)** No rule may be prescribed by a district court other than under this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2071
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—
(1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,
(2) $50,000, in the case of the tax imposed by chapter 11,
(3) $50,000 for any one calendar year, in the case of the tax imposed by chapter 12, or
(4) $50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),
at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
**(b) Finality of decisions** A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
**(c) Limitation of jurisdiction** In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7463
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3919
TITLE 26—INTERNAL REVENUE CODE
§ 7454
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 ad-
mission to practice before the Tax Court be-
cause of his failure to be a member of any pro-
fession or calling.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L.
86–368, § 2(a), Sept. 22, 1959, 73 Stat. 648; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
1959—Pub. L. 86–368 substituted ‘‘Chief Counsel for
the Internal Revenue Service or his delegate’’ for ‘‘As-
sistant General Counsel of the Treasury Department
serving as Chief Counsel of the Internal Revenue Serv-
ice, or the delegate of such Chief Counsel,’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1959 AMENDMENT
Amendment by Pub. L. 86–368 effective when Chief
Counsel for Internal Revenue Service first appointed
pursuant to amendment of section 7801 of this title by
Pub. L. 86–368 qualifies and takes office, see section 3 of
Pub. L. 86–368, set out as a note under section 7801 of
this title.
§ 7453. Rules of practice, procedure, and evi-
dence
Except in the case of proceedings conducted
under section 7436(c) or 7463, the proceedings of
the Tax Court and its divisions shall be con-
ducted in accordance with such rules of practice
and procedure (other than rules of evidence) as
the Tax Court may prescribe and in accordance
with the Federal Rules of Evidence.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L.
91–172, title IX, §
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7453
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.