§ 7475. Practice fee

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.

1. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 title XV § 1553(a) · 100 Stat. 2085

   Enacted · 26 U.S.C. § 7475

   Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754

   Source evidence

   Code source credit
   Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754

   Enacted provision · exact public law section
   (a) In General.— Part III of Subchapter C of chapter 76 (relating to miscellaneous provisions) is amended by adding at the end thereof the following new section: “SEC. 7475. PRACTICE FEE. “(a) In General.— The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year. “(b) Use of Fees.— The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters.”

2. 2006

   Pub. L. 109–280 title VIII § 860(a) · 120 Stat. 780

   Inserted · 26 U.S.C. § 7475(b)

   Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end.

   Enacted provision · exact public law section
   (a) In General.— Section 7475(b) of the Internal Revenue Code of 1986 (relating to use of fees) is amended by inserting before the period at the end “and to provide services to pro se taxpayers”.

   Effective date note
   Pub. L. 109–280, title VIII, § 860(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”

2 of 2 references resolved to an enrolled provision