26 U.S.C. § 7455 — Service of process
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 37 words · no verdicts yet
Sending a Tax Court pleading, decision, order, notice, or process by certified or registered mail is sufficient service.
Mailing a pleading, decision, order, notice, or process concerning Tax Court* proceedings by certified or registered mail is sufficient service of that item.
The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court* shall be held sufficient service of such pleading, decision, order, notice, or process.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1958Amended · Pub. L. 85-866 · 72 Stat. 1665
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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