26-U.S.C.-7455

§7455 – Service of Process

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7455

Details

• Reference: Section 7455
• Legend: §7455 – Service of Process
• USCode Year: 2013

Provision Content

The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, §89(b), Sept. 2, 1958, 72 Stat. 1665.)

Amendments

1958—Pub. L. 85–866 inserted certified mail or before registered mail.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 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.-7454 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7454, 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.

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