26-U.S.C.-7452

§7452 – Representation of Parties

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7452

Details

• Reference: Section 7452
• Legend: §7452 – Representation of Parties
• USCode Year: 2013

Provision Content

The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 86–368, §2(a), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

1959—Pub. L. 86–368 substituted Chief Counsel for the Internal Revenue Service or his delegate for Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,.

Effective Date of 1959 Amendment

Amendment by Pub. L. 86–368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Pub. L. 86–368 qualifies and takes office, see section 3 of Pub. L. 86–368, set out as a note under section 7801 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7434 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7434, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7430 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7430, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.