Title 26, Internal Revenue CodeRelease 119-102
§7455 Service of Process
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART II — PROCEDURE › § 7455
Summary
Sending Tax Court papers by certified or registered mail is proper service.
Full Legal Text
Title 26, §7455
Internal Revenue Code, Source: USLM XML via OLRC
The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1958—Pub. L. 85–866 inserted “certified mail or” before “registered mail”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1958 AmendmentAmendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7455
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102