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26 U.S.C. § 7456Administration of oaths and procurement of testimony

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 673 words · no verdicts yet

in plain englishAI-generated · not legal advice

Tax Court judges and staff can put witnesses under oath and issue subpoenas for evidence. The court can force foreign parties to hand over records or lose their case. The court can punish contempt, and U.S. Marshals help keep it secure.

(a) In general. To help the Tax Court run smoothly, judges, special trial judges, the clerk and deputy clerks, and any other employee the chief judge picks in writing can administer oaths. A judge or special trial judge can also question witnesses and issue a subpoena — signed by that judge or by the clerk or a deputy clerk — ordering either the attendance and testimony of witnesses and the handover of returns, books, papers, and other evidence at a chosen hearing location anywhere in the United States, or the taking of a deposition before someone qualified to administer oaths. When a deposition is taken, whoever takes it must write down the testimony (or have it written down) and have the person being deposed sign it. (b) Records from foreign parties. If a foreign corporation, a foreign trust or estate, or a nonresident alien has filed a petition with the Tax Court, the court can order that party — on the Secretary's request and for good cause — to produce its books, records, and other papers for the Secretary's inspection, copying, or photographing, no matter where those papers are located, as long as they are relevant to the case and in that party's possession or control (or the control of someone connected to them). If the party cannot produce the papers, it must instead make them available to the Secretary. If the party refuses to comply after being given reasonable time, the Tax Court can strike part or all of its pleadings, dismiss part or all of the case, or enter a default judgment against it. A "foreign trust or estate" includes one whose trustee or executor is a foreign corporation or a nonresident alien, and "control" here is not limited to strict legal control. (c) Other powers. The Tax Court can punish, by fine or jail time at its own discretion, three kinds of contempt of its authority: misbehavior in or near its presence that obstructs justice, misbehavior by its own officers in their official duties, and disobedience or resistance to its lawful orders. It can call on the same kind of help that regular U.S. courts get to enforce its orders. When the chief judge asks, the U.S. Marshal for the district where the Tax Court is sitting must attend the session, and may also help provide security — including personal protection for judges, court officers, witnesses, and other threatened people — when criminal intimidation is interfering with the court's work. The U.S. Marshals Service has the final say over the Tax Court's security requirements.
the actual law source: uscode.house.gov ↗public domain
(a) In general

For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—

(1)

the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or

(2)

the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.

(b) Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals

The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, records, documents, memoranda, correspondence and other papers, wherever situated, as the Tax Court or any division thereof, may deem relevant to the proceedings and which are in the possession, custody or control of the petitioner, or of any person directly or indirectly under his control or having control over him or subject to the same common control. If the petitioner fails or refuses to comply with any of the provisions of such order, after reasonable time for compliance has been afforded to him, the Tax Court or any division thereof, upon motion, shall make an order striking out pleadings or parts thereof, or dismissing the proceeding or any part thereof, or rendering a judgment by default against the petitioner. For the purpose of this subsection, the term “foreign trust or estate” includes an estate or trust, any fiduciary of which is a foreign corporation or nonresident alien individual; and the term “control” is not limited to legal control.

(c) Incidental powers

The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as—

(1)

misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice;

(2)

misbehavior of any of its officers in their official transactions; or

(3)

disobedience or resistance to its lawful writ, process, order, rule, decree, or command.

It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States. The United States marshal for any district in which the Tax Court is sitting shall, when requested by the chief judge of the Tax Court, attend any session of the Tax Court in such district and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 885; Pub. L. 91–172, title IX, §§ 956, 958, Dec. 30, 1969, 83 Stat. 732, 734; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title III, § 336(b)(1), title V, § 502(c), Nov. 6, 1978, 92 Stat. 2841, 2879; Pub. L. 96–222, title I, § 105(a)(1)(B), Apr. 1, 1980, 94 Stat. 218; Pub. L. 97–164, title I, § 153(a), Apr. 2, 1982, 96 Stat. 47; Pub. L. 97–248, title IV, § 402(c)(13), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–362, title I, § 106(c), Oct. 25, 1982, 96 Stat. 1730; Pub. L. 98–369, div. A, title IV, §§ 463(a), 464(a)–(c), July 18, 1984, 98 Stat. 824; Pub. L. 99–514, title XV, §§ 1555(a), 1556(b)(1), Oct. 22, 1986, 100 Stat. 2754, 2755; Pub. L. 110–177, title I, § 102(b), Jan. 7, 2008, 121 Stat. 2535.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 732, 734
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2841, 2879
  • 1980Amended · Pub. L. 96-222 · 94 Stat. 218
  • 1982Amended · Pub. L. 97-164 · 96 Stat. 47
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 668
  • 1982Amended · Pub. L. 97-362 · 96 Stat. 1730
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 824
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2754, 2755
  • 2008Amended · Pub. L. 110-177 · 121 Stat. 2535

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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