Title 26 — Internal Revenue CodeRelease 119-73

§7470A Judicial conference

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS › § 7470A

Last updated Apr 6, 2026|Official source

Summary

The chief judge must hold a yearly meeting of Tax Court judges and special trial judges to talk about the court’s business and how to make it work better. The court must let lawyers who are allowed to practice there and other legal professionals attend and take part. The court may charge a reasonable registration fee for people who attend, except judges and special trial judges. Money collected can be used to pay the conference expenses.

Full Legal Text

Title 26, §7470A

Internal Revenue Code — Source: USLM XML via OLRC

(a)The chief judge may summon the judges and special trial judges of the Tax Court to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the Tax Court and recommending means of improving the administration of justice within the jurisdiction of the Tax Court. The Tax Court shall provide by its rules for representation and active participation at such conferences by persons admitted to practice before the Tax Court and by other persons active in the legal profession.

(b)The Tax Court may impose a reasonable registration fee on persons (other than judges and special trial judges of the Tax Court) participating at judicial conferences convened pursuant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such conferences.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7470A

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73