26-U.S.C.-7461
§7461 – Publicity of Proceedings
Pathway
Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7461
Details
- Reference: Section 7461
- Legend: §7461 – Publicity of Proceedings
- USCode Year: 2013
Provision Content
(a) General rule
Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.
(b) Exceptions
(1) Trade secrets or other confidential information
The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court.
(2) Evidence, etc.
After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.
(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, §465(a), July 18, 1984, 98 Stat. 825.)
Amendments
1984—Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), and in subsec. (b)(2), as so designated, struck out reference to the Secretarys delegate.
1976—Pub. L. 94–455 struck out or his delegate after Secretary.
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, §465(b), July 18, 1984, 98 Stat. 825, provided that: The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].
U.S. Encyclopedia of Law Coverage
26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-7459, 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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