26-U.S.C.-7457

§7457 – Witness Fees

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7457

Details

• Reference: Section 7457
• Legend: §7457 – Witness Fees
• USCode Year: 2013

Provision Content

(a) Amount

Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.

(b) Payment

Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:

(1) Witnesses for Secretary

In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.

(2) Other Witnesses

In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Subsec. (b)(1). Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.

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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