26 U.S.C. § 7457 — Witness fees
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 122 words · no verdicts yet
A witness summoned or deposed under section 7456 receives the same fees and mileage as witnesses in United States courts. The Secretary pays for the Secretary’s witnesses, while other parties pay for their own witnesses under Tax Court rules.
(a) Amount. A witness summoned or deposed under section 7456 receives the same fees and mileage as a witness in a United States court. (b) Payment. Those fees, mileage, and deposition expenses are paid as follows: (1) Witnesses for Secretary*. For the Secretary’s witnesses, the Secretary pays from money appropriated to collect internal-revenue taxes and may pay in advance. (2) Other witnesses. For other witnesses, subject to Tax Court* rules, the party who caused the witness to appear or the deposition to be taken pays.
Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court*, by the party at whose instance the witness appears or the deposition is taken.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 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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