§7461 — Title 26 Internal Revenue Code | U.S. Code

Summary

Tax Court reports, evidence, and hearing transcripts are public records that anyone can inspect. The court can make exceptions to protect trade secrets or other confidential information, including sealing documents so they are opened only as the court directs. After a case is final, the court can let a party take back original books, records, models, and other exhibits, or decide on its own how to dispose of them.

Title 26, §7461

Internal Revenue Code — Source: USLM XML via OLRC

(a)Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.

(b)(1)The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court.

(2)After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1984—Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), and in subsec. (b)(2), as so designated, struck out reference to the Secretary’s delegate. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 Amendment Pub. L. 98–369, div. A, title IV, § 465(b),

July 18, 1984, 98 Stat. 825, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [

July 18, 1984].”

§7461 Publicity of Proceedings