Title 26, Internal Revenue CodeRelease 119-110
§7475 Practice Fee
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART III — MISCELLANEOUS PROVISIONS › § 7475
Summary
The Tax Court can charge a regular registration fee to people who are allowed to practice before the Court. The Court decides how often the fee is charged and how much, but it cannot be more than $30 per year. The money from these fees can be used to hire outside lawyers to handle disciplinary cases and to give services to taxpayers who represent themselves.
Full Legal Text
Title 26, §7475
Internal Revenue Code, Source: USLM XML via OLRC
(a)In general
The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
(b)Use of fees
The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2006—Subsec. (b). Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end.
Statutory Notes and Related Subsidiaries
Effective Date
of 2006 Amendment Pub. L. 109–280, title VIII, § 860(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”
Effective Date
Pub. L. 99–514, title XV, § 1553(c), Oct. 22, 1986, 100 Stat. 2754, provided that: “The
Amendments
made by this section [enacting this section and amending section 7472 and 7473 of this title] shall take effect on January 1, 1987.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7475
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110