Title 26, Internal Revenue CodeRelease 119-110

§7457 Witness Fees

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART II — PROCEDURE › § 7457

Last updated Sep 22, 2026|Official source

Summary

Witnesses who are summoned or who give depositions under section 7456 must get the same pay and travel reimbursement that witnesses get in U.S. federal courts. If the witness is for the Secretary, the Secretary pays from money appropriated for collecting internal revenue taxes and can pay in advance. For any other witness, the party who called the witness or whose deposition was taken must pay, following rules the Tax Court sets, and must also cover the deposition expenses.

Full Legal Text

Title 26, §7457

Internal Revenue Code, Source: USLM XML via OLRC

(a)Amount

Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.

(b)Payment

Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:

(1)Witnesses for Secretary

In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.

(2)Other Witnesses

In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7457

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110