Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7456. Administration of oaths and procurement of testimony
Statutory text
In general
For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—
the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or
the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.
Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals
The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, records, documents, memoranda, correspondence and other papers, wherever situated, as the Tax Court or any division thereof, may deem relevant to the proceedings and which are in the possession, custody or control of the petitioner, or of any person directly or indirectly under his control or having control over him or subject to the same common control. If the petitioner fails or refuses to comply with any of the provisions of such order, after reasonable time for compliance has been afforded to him, the Tax Court or any division thereof, upon motion, shall make an order striking out pleadings or parts thereof, or dismissing the proceeding or any part thereof, or rendering a judgment by default against the petitioner. For the purpose of this subsection, the term “foreign trust or estate” includes an estate or trust, any fiduciary of which is a foreign corporation or nonresident alien individual; and the term “control” is not limited to legal control.
Incidental powers
The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as—
misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice;
misbehavior of any of its officers in their official transactions; or
disobedience or resistance to its lawful writ, process, order, rule, decree, or command.
It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States. The United States marshal for any district in which the Tax Court is sitting shall, when requested by the chief judge of the Tax Court, attend any session of the Tax Court in such district and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 885 · 68A Stat. 885
Enacted · 26 U.S.C. § 7456
Aug. 16, 1954, ch. 736, 68A Stat. 885
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 885Tax Reform Act of 1969
Pub. L. 91–172 § 958 · 83 Stat. 487
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 91–172, § 958, provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from the legal staff of the Tax Court to act as Commissioners
Source evidence
Code amendment note
Subsec. (c). Pub. L. 91–172, § 958, provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from the legal staff of the Tax Court to act as Commissioners.Enacted provision · exact public law section
SEC. 958. COMMISSIONERS. 68A Stat. 885. 26 USC 7456. Section 7456(c) (relating to Tax Court commissioners) is amended to read as follows: “(c) Commissioners.— The chief judge may from time to time appoint commissioners who shall proceed under such rules and regulations as may be promulgated by the Tax Court. Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims.”Tax Reform Act of 1969
Pub. L. 91–172 § 956 · 83 Stat. 487
Added · 26 U.S.C. § 7456(d)
Pub. L. 91–172, § 956, added subsec. (d)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 91–172, § 956, added subsec. (d).Enacted provision · exact public law section
SEC. 956. POWERS. Post, p. 734. Section 7456 (relating to powers of the Tax Court) is amended by adding at the end thereof the following new subsection: “(d) Incidental Powers.— The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as— “(1) misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice; “(2) misbehavior of any of its officers in their official transactions; or “(3) disobedience or resistance to its lawful writ, process, order, rule, decree, or command. It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States.”Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7456(b)
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 95–600 § 502(c) · 92 Stat. 2763
Substituted · 26 U.S.C. § 7456(a)
Pub. L. 95–600, § 502(c), substituted “any judge or commissioner of the Tax Court” for “any judge of the Tax Court” after “and signed”
Substituted · 26 U.S.C. § 7456(a)
Pub. L. 95–600, § 502(c), substituted “by the judge or commissioner” for “by the judge” after “and signed”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 95–600, § 502(c), substituted “any judge or commissioner of the Tax Court” for “any judge of the Tax Court” wherever appearing, and “by the judge or commissioner” for “by the judge” after “and signed”.Enacted provision · exact public law section
(c) Authority of Tax Court Commissioners To Administer Oaths, Procure Testimony, Etc.— Subsection (a) of section 7456 26 USC 7456. (relating to the administration of oaths and testimony) is amended— (1) by striking out “any judge of the Tax Court” each place it appears and inserting in lieu thereof “any judge or commissioner of the Tax Court”; and (2) by striking out “by the judge” and inserting in lieu thereof “by the judge or commissioner”.Pub. L. 95–600 § 336(b)(1) · 92 Stat. 2763
Inserted · 26 U.S.C. § 7456(c)
Pub. L. 95–600, § 336(b)(1), inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide
Source evidence
Code amendment note
Subsec. (c). Pub. L. 95–600, § 336(b)(1), inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide.Enacted provision · exact public law section
(1) In general.— Subsection (c) of section 7456 (relating to 26 USC 7456. commissioners of the Tax Court) is amended by adding at the end thereof the following new sentence: “The chief judge may assign 26 USC 7428, 7476, 7477, 7478. proceedings under sections 7428,7476,7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide.”Technical Corrections Act of 1979
Pub. L. 96–222 title I § 105(a)(1)(B) · 94 Stat. 194
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 96–222 substituted “sections 7428, 7463” for “sections 7428”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 96–222 substituted “sections 7428, 7463” for “sections 7428”.Enacted provision · exact public law section
(B) Subsection (c) of section 7456 (relating to commissioners of the Tax Court) is amended by striking out “sections 7428” and inserting in lieu thereof “sections 7428, 7463”.Federal Courts Improvement Act of 1982
Pub. L. 97–164 title I § 153(a) · 96 Stat. 25
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 97–164 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 97–164 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”.Enacted provision · exact public law section
(a) The second sentence of section 7456(c) of the Internal Revenue Code of 1954 is amended to read as follows: “Each 26 USC 7456. commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, 5 USC 5701. District of Columbia.”.Pub. L. 97–248 title IV § 402(c)(13) · 96 Stat. 324
Inserted · 26 U.S.C. § 7456(c)
Pub. L. 97–248 inserted “6226, 6228(a),” after “proceedings under sections”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 97–248 inserted “6226, 6228(a),” after “proceedings under sections”.Enacted provision · exact public law section
(13) Subsection (c) of section 7456 (relating to Tax Court 26 USC 7456. Commissioners) is amended by inserting “6226, 6228(a),” before “7428”.Pub. L. 97–362 § 106(c)(2) · 96 Stat. 1726
Struck · 26 U.S.C. § 7456(c)
Pub. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section
Source evidence
Code amendment note
Subsec. (c). Pub. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section.Enacted provision · exact public law section
(2) Subsection (c) of section 7456 is amended by striking out the last sentence.Pub. L. 97–362 § 106(c)(1) · 96 Stat. 1726
Added · 26 U.S.C. § 7456(d); 26 U.S.C. § 7456(e)
Pub. L. 97–362, § 106(c)(1), added subsec. (d)
Redesignated · 26 U.S.C. § 7456(d); 26 U.S.C. § 7456(e)
Pub. L. 97–362, § 106(c)(1), redesignated former subsec. (d) as (e)
Source evidence
Code amendment note
Subsecs. (d), (e). Pub. L. 97–362, § 106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e).Enacted provision · exact public law section
(1) Section 7456 (relating to administration of oaths and procurement 26 USC 7456. of testimony) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: “(d) Proceedings Which May Be Assigned to Commissioners.— The chief judge may assign— “(1) any declaratory judgment proceeding, “(2) any proceeding under section 7463, and “(3) any other proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $5,000, to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any such proceeding, subject to such conditions and review as the court may by rule provide.”Tax Reform Act of 1984
Pub. L. 98–369 § 464(a) · 98 Stat. 494
Substituted · 26 U.S.C. § 7456(a)
Pub. L. 98–369, § 464(a), substituted “special trial judge” for “commissioner” in three places
Source evidence
Code amendment note
Subsec. (a). Pub. L. 98–369, § 464(a), substituted “special trial judge” for “commissioner” in three places.Enacted provision · exact public law section
(a) In General— Subsection (a) of section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out “commissioner” each place it appears and inserting in lieu thereof “special trial judge”.Tax Reform Act of 1984
Pub. L. 98–369 § 464(b) · 98 Stat. 494
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 98–369, § 464(b), substituted “Special trial judges” for “Commissioners”
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 98–369, § 464(b), substituted “special trial judges” for “commissioners”
Substituted · 26 U.S.C. § 7456(c)
Pub. L. 98–369, § 464(b), substituted “special trial judge” for “commissioner”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 98–369, § 464(b), substituted “Special trial judges” for “Commissioners” in heading, and in text substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner”.Enacted provision · exact public law section
(b) Appointment and Compensation.— Subsection (c) of section 7456 (relating to commissioners) is amended— (1) by striking out “Commissioners” in the heading and inserting in lieu thereof “Special Trial Judges”; (2) by striking out “commissioners” and inserting in lieu thereof “special trial judges”; and (3) by striking out “commissioner” and inserting in lieu thereof “special trial judge”.Tax Reform Act of 1984
Pub. L. 98–369 § 464(c) · 98 Stat. 494
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 464(c), substituted “Special trial judges” for “Commissioners” in heading
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 464(c), substituted “special trial judges” for “commissioners” in provisions following par. (4)
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 464(c), substituted “special trial judge” for “commissioner” in provisions following par. (4)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 98–369, § 464(c), substituted “Special trial judges” for “Commissioners” in heading, and substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner” in provisions following par. (4).Enacted provision · exact public law section
(c) Proceedings Which May Be Assigned to Special Trial Judges.— Subsection (d) of section 7456 (relating to proceedings which may be assigned to commissioners), as amended by section 463, is amended— (1) by striking out “Commissioners” in the heading and inserting in lieu thereof “Special Trial Judges”; (2) by striking out “commissioners” and inserting in lieu thereof “special trial judges”; and (3) by striking out “commissioner” and inserting in lieu thereof “special trial judge”.Tax Reform Act of 1984
Pub. L. 98–369 § 463(a) · 98 Stat. 494
Changed · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in amending subsec. (d) generally
Struck · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in struck out “and” at end of par. (2)
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in substituted “any proceeding” for “any other proceeding” in par. (3)
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in substituted “$10,000; and” for “$5,000,” in par. (3)
Added · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in added par. (4)
Substituted · 26 U.S.C. § 7456(d)
Pub. L. 98–369, § 463(a), in substituted “any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide” for “any such proceeding, subject to such conditions and review as the court may by rule provide” in provisions following par. (4)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 98–369, § 463(a), in amending subsec. (d) generally, struck out “and” at end of par. (2), substituted “any proceeding” for “any other proceeding” and “$10,000; and” for “$5,000,” in par. (3), added par. (4), and substituted “any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide” for “any such proceeding, subject to such conditions and review as the court may by rule provide” in provisions following par. (4).Enacted provision · exact public law section
(a) In General.— Subsection (d) of section 7456 (relating to proceedings which may be assigned to commissioners) is amended to read as follows: “(d) Proceedings Which May Be Assigned to Commissioners.— The chief judge may assign— “(1) any declaratory judgment proceeding, “(2) any proceeding under section 7463, “(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $10,000; and “(4) any other proceeding which the chief judge may designate, to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide.”Tax Reform Act of 1986
Pub. L. 99–514 § 1556(b)(1) · 100 Stat. 2085
Redesignated · 26 U.S.C. § 7456(c)
Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out.Enacted provision · exact public law section
(1) Section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out subsections (c) and (d) and by redesignating subsection (e) as subsection (c).Effective date note
Pub. L. 99–514, title XV, § 1555(b), Oct. 22, 1986, 100 Stat. 2754, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1556(b)(1) of Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.Tax Reform Act of 1986
Pub. L. 99–514 § 1555(a) · 100 Stat. 2085
Inserted · 26 U.S.C. § 7456(c)
Pub. L. 99–514, § 1555(a), inserted last sentence
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 99–514, § 1555(a), inserted last sentence.Enacted provision · exact public law section
(a) In General.— Subsection (e) of section 7456 (relating to incidental powers) is amended by adding at the end thereof the following new sentence: “The United States marshal for any district in which the Tax Court is sitting shall, when requested by the chief judge of the Tax Court, attend any session of the Tax Court in such district.”Effective date note
Pub. L. 99–514, title XV, § 1555(b), Oct. 22, 1986, 100 Stat. 2754, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1556(b)(1) of Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.Tax Reform Act of 1986
Pub. L. 99–514 § 1556(b)(1) · 100 Stat. 2085
Struck · 26 U.S.C. § 7456(d)
Pub. L. 99–514, § 1556(b)(1), struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 99–514, § 1556(b)(1), struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c).Enacted provision · exact public law section
(1) Section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out subsections (c) and (d) and by redesignating subsection (e) as subsection (c).Effective date note
Pub. L. 99–514, title XV, § 1555(b), Oct. 22, 1986, 100 Stat. 2754, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1556(b)(1) of Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.Tax Reform Act of 1986
Pub. L. 99–514 § 1556(b)(1) · 100 Stat. 2085
Redesignated · 26 U.S.C. § 7456(e)
Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c).Enacted provision · exact public law section
(1) Section 7456 (relating to administration of oaths and procurement of testimony) is amended by striking out subsections (c) and (d) and by redesignating subsection (e) as subsection (c).Effective date note
Pub. L. 99–514, title XV, § 1555(b), Oct. 22, 1986, 100 Stat. 2754, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].” Amendment by section 1556(b)(1) of Pub. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.Court Security Improvement Act of 2007
Pub. L. 110–177 title I § 102(b) · 121 Stat. 2534
Inserted · 26 U.S.C. § 7456(c)
Pub. L. 110–177 inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 110–177 inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”.Enacted provision · exact public law section
(b) Internal Revenue Code.— Section 7456(c) of the Internal Revenue Code of 26 USC 7456. 1986 (relating to incidental powers of the Tax Court) is amended in the matter following paragraph (3), by striking the period at the end, and inserting “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.”.
30 of 31 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1969–2008 · 8 rounds
2008
Subsec. (c). Pub. L. 110–177 inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”.
1986
Subsec. (c). Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out.
Pub. L. 99–514, § 1555(a), inserted last sentence.
Subsec. (d). Pub. L. 99–514, § 1556(b)(1), struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c).
Subsec. (e). Pub. L. 99–514, § 1556(b)(1), redesignated subsec. (e) as (c).
1984
Subsec. (a). Pub. L. 98–369, § 464(a), substituted “special trial judge” for “commissioner” in three places.
Subsec. (c). Pub. L. 98–369, § 464(b), substituted “Special trial judges” for “Commissioners” in heading, and in text substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner”.
Subsec. (d). Pub. L. 98–369, § 464(c), substituted “Special trial judges” for “Commissioners” in heading, and substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner” in provisions following par. (4).
Pub. L. 98–369, § 463(a), in amending subsec. (d) generally, struck out “and” at end of par. (2), substituted “any proceeding” for “any other proceeding” and “$10,000; and” for “$5,000,” in par. (3), added par. (4), and substituted “any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide” for “any such proceeding, subject to such conditions and review as the court may by rule provide” in provisions following par. (4).
1982
Subsec. (c). Pub. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section.
Pub. L. 97–248 inserted “6226, 6228(a),” after “proceedings under sections”.
Pub. L. 97–164 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”.
Subsecs. (d), (e). Pub. L. 97–362, § 106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e).
1980
Subsec. (c). Pub. L. 96–222 substituted “sections 7428, 7463” for “sections 7428”.
1978
Subsec. (a). Pub. L. 95–600, § 502(c), substituted “any judge or commissioner of the Tax Court” for “any judge of the Tax Court” wherever appearing, and “by the judge or commissioner” for “by the judge” after “and signed”.
Subsec. (c). Pub. L. 95–600, § 336(b)(1), inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide.
1976
Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1969
Subsec. (c). Pub. L. 91–172, § 958, provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from the legal staff of the Tax Court to act as Commissioners.
Subsec. (d). Pub. L. 91–172, § 956, added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Pub. L. 99–514, title XV, § 1555(b), , 100 Stat. 2754, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
Amendment by section 1556(b)(1) of Pub. L. 99–514 effective , except as otherwise provided, see section 1556(c) of Pub. L. 99–514, set out as an Effective Date note under section 7443A of this title.
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, § 463(b), , 98 Stat. 824, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if enacted as part of the Miscellaneous Revenue Act of 1982 [Pub. L. 97–362].”
Pub. L. 98–369, div. A, title IV, § 464(e)(1), , 98 Stat. 825, provided that: “The amendments made by this section [amending this section and section 7471 of this title and enacting provisions set out below] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1982 Amendments
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
Amendment by Pub. L. 97–164 effective , see section 402 of Pub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1980 Amendment
Pub. L. 96–222, title I, § 105(b)(1), , 94 Stat. 221, provided that: “The amendments made by subsection (a)(1) [amending this section and section 7463 of this title] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1978 Amendment
Amendment by section 336(b)(1) of Pub. L. 95–600 applicable to requests for determinations made after , see section 336(d) of Pub. L. 95–600, set out as an Effective Date note under section 7478 of this title.
Amendment by section 502(c) of Pub. L. 95–600 effective , see section 502(d)(2) of Pub. L. 95–600, set out as a note under section 7463 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 effective , see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title.
Reimbursement
Pub. L. 110–177, title I, § 102(c), , 121 Stat. 2535, provided that: “The United States Tax Court shall reimburse the United States Marshals Service for protection provided under the amendments made by this section [amending this section and section 566 of Title 28, Judiciary and Judicial Procedure].”
References to Commissioners Deemed References to Special Trial Judges
Pub. L. 98–369, div. A, title IV, § 464(e)(2), , 98 Stat. 825, provided that: “Any reference in any law to a commissioner of the Tax Court shall be treated as a reference to a special trial judge of the Tax Court.”
Commissioners’ Salaries Pending Changes Under Federal Salary Act
Pub. L. 97–164, title I, § 153(b), , 96 Stat. 47, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that: “Notwithstanding the amendment made by subsection (a) [amending this section], until such time as a change in the salary rate of a commissioner of the United States Tax Court occurs in accordance with section 7456(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the salary of such commissioner shall be equal to the salary of a commissioner of the Court of Claims immediately prior to the effective date of this Act [].”
Credits
1954–2008 · 11 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 885
- 1969Pub. L. 91–172, title IX, §§ 956, 958, , 83 Stat. 732, 734
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1978Pub. L. 95–600, title III, § 336(b)(1), title V, § 502(c), , 92 Stat. 2841, 2879
- 1980Pub. L. 96–222, title I, § 105(a)(1)(B), , 94 Stat. 218
- 1982Pub. L. 97–164, title I, § 153(a), , 96 Stat. 47
- 1982Pub. L. 97–248, title IV, § 402(c)(13), , 96 Stat. 668
- 1982Pub. L. 97–362, title I, § 106(c), , 96 Stat. 1730
- 1984Pub. L. 98–369, div. A, title IV, §§ 463(a), 464(a)–(c), , 98 Stat. 824
- 1986Pub. L. 99–514, title XV, §§ 1555(a), 1556(b)(1), , 100 Stat. 2754, 2755
- 2008Pub. L. 110–177, title I, § 102(b), , 121 Stat. 2535.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 885; Pub. L. 91–172, title IX, §§ 956, 958, , 83 Stat. 732, 734; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 95–600, title III, § 336(b)(1), title V, § 502(c), , 92 Stat. 2841, 2879; Pub. L. 96–222, title I, § 105(a)(1)(B), , 94 Stat. 218; Pub. L. 97–164, title I, § 153(a), , 96 Stat. 47; Pub. L. 97–248, title IV, § 402(c)(13), , 96 Stat. 668; Pub. L. 97–362, title I, § 106(c), , 96 Stat. 1730; Pub. L. 98–369, div. A, title IV, §§ 463(a), 464(a)–(c), , 98 Stat. 824; Pub. L. 99–514, title XV, §§ 1555(a), 1556(b)(1), , 100 Stat. 2754, 2755; Pub. L. 110–177, title I, § 102(b), , 121 Stat. 2535.)