Title 26 — Internal Revenue CodeRelease 119-73not60
§7458 Hearings
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part II— PROCEDURE › § 7458
Summary
Taxpayer and Secretary must get notice and a hearing in Tax Court cases. If they already had a hearing before a division of the court, they do not get a new hearing unless the chief judge orders one. Hearings are public, transcribed, and the court may hire contractors to make and share transcripts.
Full Legal Text
Title 26, §7458
Internal Revenue Code — Source: USLM XML via OLRC
Notice and opportunity to be heard upon any proceeding instituted before the Tax Court shall be given to the taxpayer and the Secretary. If an opportunity to be heard upon the proceeding is given before a division of the Tax Court, neither the taxpayer nor the Secretary shall be entitled to notice and opportunity to be heard before the Tax Court upon review, except upon a specific order of the chief judge. Hearings before the Tax Court and its divisions shall be open to the public, and the testimony, and, if the Tax Court so requires, the argument, shall be stenographically reported. The Tax Court is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Tax Court and to other persons and agencies.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” and struck out “nor his delegate” after “nor the Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7458
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60