26-U.S.C.-7475

§7475 – Practice Fee

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part III > Section 7475

Details

• Reference: Section 7475
• Legend: §7475 – Practice Fee
• USCode Year: 2013

Provision Content

(a) In general

The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.

(b) Use of fees

The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.

(Added Pub. L. 99–514, title XV, §1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, §860(a), Aug. 17, 2006, 120 Stat. 1020.)

Amendments

2006—Subsec. (b). Pub. L. 109–280 inserted and to provide services to pro se taxpayers before period at end.

Effective Date of 2006 Amendment

Pub. L. 109–280, title VIII, §860(b), Aug. 17, 2006, 120 Stat. 1020, provided that: The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].

Effective Date

Pub. L. 99–514, title XV, §1553(c), Oct. 22, 1986, 100 Stat. 2754, provided that: The amendments made by this section [enacting this section and amending sections 7472 and 7473 of this title] shall take effect on January 1, 1987.

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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