Title 26 — Internal Revenue CodeRelease 119-73
§7453 Rules of Practice, Procedure, and Evidence
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part II— PROCEDURE › § 7453
Summary
The Tax Court runs its cases under its own rules of practice and procedure, but it must follow the Federal Rules of Evidence. The exceptions are certain employment-status proceedings and small tax cases, which are handled more informally. Under a 2015 law, this applies to proceedings started after December 18, 2015, and where practical to cases pending on that date.
Full Legal Text
Title 26, §7453
Internal Revenue Code — Source: USLM XML via OLRC
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
Amendments
2015—Pub. L. 114–113 substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”. 1997—Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”. 1969—Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
of 2015 Amendment Pub. L. 114–113, div. Q, title IV, § 425(b), Dec. 18, 2015, 129 Stat. 3125, provided that: “The amendment made by this section [amending this section] shall apply to proceedings commenced after the date of the enactment of this Act [Dec. 18, 2015] and, to the extent that it is just and practicable, to all proceedings pending on such date.”
Effective Date
of 1969 AmendmentAmendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an
Effective Date
note under section 7463 of this title. Tax Court Rule Making Not AffectedAuthority of Tax Court to prescribe rules under this section unaffected by
Amendments
of title IV of Pub. L. 100–702, see section 405 of Pub. L. 100–702, set out as a note under section 2071 of Title 28, Judiciary and Judicial Procedure.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7453
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73