Title 26, Internal Revenue CodeRelease 119-73
§7470 Administration
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part III— MISCELLANEOUS PROVISIONS › § 7470
Summary
For managing itself, handling administration, and spending its funds, the Tax Court may use the same legal authorities available to other federal courts, except where those laws conflict with the Tax Court's own governing rules.
Full Legal Text
Title 26, §7470
Internal Revenue Code, Source: USLM XML via OLRC
Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7470
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73