Title 26, Internal Revenue CodeRelease 119-110

§7470A Judicial Conference

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

Last updated Sep 22, 2026|Official source

Summary

The chief judge can call the Tax Court judges and special trial judges to one yearly meeting at a time and place the chief judge picks. The meeting is for discussing court business and ways to improve how the Tax Court works. The court must make rules so lawyers and other legal professionals can take part. The Tax Court can charge a reasonable registration fee to attendees who are not judges or special trial judges. Money collected can be used to pay for the conference.

Full Legal Text

Title 26, §7470A

Internal Revenue Code, Source: USLM XML via OLRC

(a)Judicial conference

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)Registration fee

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

Sep 22, 2026

Release point: 119-110