Title 26, Internal Revenue CodeRelease 119-73

§7470A Judicial Conference

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

Last updated Apr 6, 2026|Official source

Summary

The Tax Court's chief judge may call all the court's judges and special trial judges to an annual conference to discuss the court's business and ways to improve how it administers justice. Court rules must let practitioners admitted to the court and other active members of the legal profession take part. The court may charge participants (other than its own judges) a reasonable registration fee and use that money to cover conference expenses.

Full Legal Text

Title 26, §7470A

Internal Revenue Code, Source: USLM XML via OLRC

(a)The chief judge may summon the judges and special trial judges of the Tax Court to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the Tax Court and recommending means of improving the administration of justice within the jurisdiction of the Tax Court. The Tax Court shall provide by its rules for representation and active participation at such conferences by persons admitted to practice before the Tax Court and by other persons active in the legal profession.

(b)The Tax Court may impose a reasonable registration fee on persons (other than judges and special trial judges of the Tax Court) participating at judicial conferences convened pursuant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such conferences.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7470A

Title 26, Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73