26 U.S.C. § 7475 — Practice fee
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 79 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The Tax Court* is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.
Source credit: (Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a), Aug. 17, 2006, 120 Stat. 1020.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2754
- 2006Amended · Pub. L. 109-280 · 120 Stat. 1020
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
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