Title 26, Internal Revenue CodeRelease 119-73
§7457 Witness Fees
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part II— PROCEDURE › § 7457
Summary
Witnesses summoned or deposed in Tax Court proceedings receive the same fees and mileage as witnesses in other federal courts. When the witness appears for the government, the IRS pays out of its tax-collection funds and may pay in advance. For all other witnesses, the party who called the witness or requested the deposition pays, under rules set by the Tax Court.
Full Legal Text
Title 26, §7457
Internal Revenue Code, Source: USLM XML via OLRC
(a)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)Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
(1)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)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
Apr 6, 2026
Release point: 119-73