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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

in plain englishAI-generated · not legal advice

Tax Court witnesses get the same fees and mileage as witnesses in regular federal courts. The IRS pays its own witnesses, sometimes in advance. Other parties pay for the witnesses they call.

(a) Anyone summoned as a witness, or whose deposition is taken, under section 7456 gets paid the same fees and travel mileage that witnesses in regular United States courts get. (b) Who pays depends on who called the witness. If the witness is testifying for the Secretary, the Secretary pays the fees and mileage — and any deposition expenses — out of money appropriated for collecting internal revenue taxes, and can even pay in advance. If it's any other witness, whichever party asked for that witness to appear or be deposed pays those costs, following whatever rules the Tax Court sets.
the actual law source: uscode.house.gov ↗public domain
(a) Amount

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.

(b) Payment

Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:

(1) Witnesses for Secretary

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.

(2) Other Witnesses

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.)

history & why it existsrecord from the source credit
  • 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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