Title 26, Internal Revenue CodeRelease 119-102

§7474 Fee for Transcript of Record

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART III — MISCELLANEOUS PROVISIONS › § 7474

Last updated Aug 21, 2026|Official source

Summary

Allows the Tax Court to charge a fee for making or checking an official transcript of a case, for copying any record or paper, and for certifying those copies. The fee cannot be higher than the amount the law lets district court clerks charge for the same work.

Full Legal Text

Title 26, §7474

Internal Revenue Code, Source: USLM XML via OLRC

The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7474

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102