Title 26, Internal Revenue CodeRelease 119-102
§7484 Change of Incumbent in Office
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter D — Court Review of Tax Court Decisions › § 7484
Summary
When the person serving as Secretary changes, you do not have to replace the old Secretary’s name in any appeal already before a higher court. This rule applies to appeals that are reviewing a Tax Court decision.
Full Legal Text
Title 26, §7484
Internal Revenue Code, Source: USLM XML via OLRC
When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7484
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102