§7452 — Title 26 Internal Revenue Code | U.S. Code

Summary

In Tax Court, the IRS is represented by its Chief Counsel or a delegate. Taxpayers are represented under the court's rules of practice. A qualified person cannot be denied permission to practice before the Tax Court just because they are not a member of a particular profession, such as being a lawyer.

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.

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.

§7452 Representation of Parties