26 U.S.C. § 7475 — Practice fee
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 79 words · no verdicts yet
The Tax Court can charge practitioners a registration fee to practice before it. This fee cannot be more than $30 a year. The money pays for pursuing discipline cases and helping self-represented taxpayers.
(a) In general: The Tax Court* can charge people who are admitted to practice before it a periodic registration fee. The Tax Court decides how often to charge it and how much, but the fee cannot be more than $30 per year.
(b) Use of fees: The fees described in (a) can be used by the Tax Court to hire independent counsel to pursue disciplinary cases, and to provide services to taxpayers representing themselves.
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.
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.
Source credit: (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.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2754
- 2006Amended · Pub. L. 109-280 · 120 Stat. 1020
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
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