§7458 — Title 26 Internal Revenue Code | U.S. Code

Summary

In any Tax Court case, both the taxpayer and the IRS must get notice and a chance to be heard. If a hearing happens before a division of the court, neither side gets a second hearing when the full court reviews the case, unless the chief judge specifically orders one. Hearings are open to the public, and testimony (and arguments, if the court requires) must be recorded by a stenographer. The court can hire contractors to do the recording and set the terms for supplying transcripts.

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.

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”.

§7458 Hearings

Summary

Title 26, §7458

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata