Title 26 — Internal Revenue CodeRelease 119-73
§7452 Representation of parties
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE › § 7452
Summary
The Secretary must be represented in Tax Court by IRS Chief Counsel or delegate. Taxpayers use Court rules; qualified people aren't barred for lacking a profession.
Full Legal Text
Title 26, §7452
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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 “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1959 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7452
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73