26 U.S.C. § 7452 — Representation of parties
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 80 words · no verdicts yet
The IRS Chief Counsel or delegate represents the Secretary before the Tax Court. Taxpayers follow the Court’s practice rules, and qualified people cannot be excluded solely for not belonging to a profession or calling.
The IRS Chief Counsel or the Chief Counsel’s delegate must represent the Secretary* before the Tax Court* in the same way the Secretary has previously been represented there. The taxpayer* continues to be represented under the Tax Court’s practice rules. A qualified person may not be denied admission to practice before the Tax Court solely because the person is not a member of a profession or calling.
The Secretary* shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate* in the same manner before the Tax Court* as he has heretofore been represented in proceedings before such Court. The taxpayer* shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 86–368, § 2(a), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1959Amended · Pub. L. 86-368 · 73 Stat. 648
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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