Title 26 — Internal Revenue CodeRelease 119-73not60

§7470 Administration

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part III— MISCELLANEOUS PROVISIONS › § 7470

Last updated Apr 5, 2026|Official source

Summary

Even if another law says otherwise, the Tax Court can use for its management, administration, and spending the same powers that apply to other U.S. courts, unless those powers conflict with this part of the tax law.

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 5, 2026

Release point: 119-73not60