26 U.S.C. § 7458 — Hearings
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 150 words · no verdicts yet
The taxpayer and Secretary must receive notice and a chance to be heard in Tax Court proceedings. Hearings are public and generally recorded by a stenographer.
The taxpayer* and the Secretary* must receive notice and an opportunity to be heard in any proceeding started before the Tax Court*. If that opportunity is provided before a Tax Court division, neither party is entitled to another notice and opportunity before the full Court on review unless the chief judge specifically orders it. Court and division hearings must be open to the public, and testimony—and argument if the Court requires—must be recorded stenographically. The Court may contract for this reporting and set in the contract how and when the contractor supplies transcripts to the Court and others.
Notice and opportunity to be heard upon any proceeding instituted before the Tax Court* shall be given to the taxpayer* and the Secretary*. If an opportunity to be heard upon the proceeding is given before a division of the Tax Court, neither the taxpayer nor the Secretary shall be entitled to notice and opportunity to be heard before the Tax Court upon review, except upon a specific order of the chief judge. Hearings before the Tax Court and its divisions shall be open to the public, and the testimony, and, if the Tax Court so requires, the argument, shall be stenographically reported. The Tax Court is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Tax Court and to other persons and agencies.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (L), Oct. 4, 1976, 90 Stat. 1834, 1835.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834, 1835
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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